29 results for “charitable trust”+ Section 143(1)(ii)clear
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In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
ii The ld. CIT(A) erred in directing the Assessing Officer to delete the expenditure incurred on construction, based on the submissions made by the assessee, without calling for a remand report from the Assessing Officer in this regard. iii The ld. CIT(A) erred in admitting additional evidence without offering an opportunity to the Assessing Officer for examining