DY. COMMISSIONER OF INCOME TAX, CIR - 2(1)(1), SURAT, SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT
In the result, both the appeals filed by the Revenue are dismissed
ITA 908/SRT/2025[2011-12]Status: DisposedITAT Surat27 Feb 2026AY 2011-12
Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble
For Appellant: Shri Mukesh Jain, CIT(DR)For Respondent: Shri Akshay M Modi, AR
Section 143(3)Section 145ASection 155Section 37(1)Section 80P(2)(d)Section 80P(4)
Section 155 of the Income-tax Act.
2. On the facts and circumstances of the case and in law, the Learned CIT(A) has erred in deleting the addition of Rs.47,65,108/ made on account of receipts under different schemes viz Kalyan Fund, Road Development Fund, Land Development
Fund & Charitable Trust