Case Law Details
Case Name : Padmashree Dr. D.Y. Patil University Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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Padmashree Dr. D.Y. Patil University Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that documents seized from employees cannot be considered as having any evidentiary value and cannot be considered to have trustworthiness, since no other corroborative material was brought on record to support the veracity of the same. Hence, documents seized from employees cannot be relied upon for denying exemption u/s 11.
Facts- The assessee is a charitable trust. It, inter alia, runs a Medical
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