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ITAT Delhi Deletes Capitation Fee Additions Against Educational Trust
Case Law Details
- Case Name
- Saraswati Ammal Educational & Charitable Trust Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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Saraswati Ammal Educational & Charitable Trust Vs ACIT (ITAT Delhi)
Capitation Fee Additions Based on Third-Party Seized Papers Unsustainable – Trust Gets Relief- Capitation Fee Receipts Taxable in Vice Chancellor’s Hands, Not Trust – ITAT Delhi
In this case, search proceedings were conducted on 09.03.2017 in the case of M/s Etcetera Entertainment belonging to Sh. V. Mathiyalgan, then Vice Chancellor of Saraswati Institute of Medical Science (SIMS), Hapur, a unit of Saraswati Ammal Educational & Charitable Trust. Incriminating papers allegedly recording collectio...
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