VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW
In the result appeal filed by assessee in ITA no
ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)
54 of the paper book filed by the assessee, and provisions of Section 11(4A) of the 1961 Act. It was submitted that no separate books of accounts are maintained by theassessee.
Our attention was drawn by ld. CIT-DR to provisions of Section 10(23C) of the 1961 Actand its proviso. Our attention was also drawn
