Case Law Details
Case Name : Asstt. Director of Income Tax (E) Vs International Goudiya Vedanta Trust (ITAT Delhi)
Related Assessment Year : 2008- 09
Courts :
All ITAT ITAT Delhi
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ADIT (E) Vs International Goudiya Vedanta Trust (ITAT Delhi)- The Hon’ble Punjab & Haryana High Court in the case of CIT vs Tiny Tots Education Society (supra) has held that the income of the assessee, being exempt, the assessee was only claiming that depreciation should be reduced from the income for determining percentage of funds which had to be applied for the purposes of the Trust and as such, it could not be held that double benefit was given in allowing the claim for depreciation for computing the income for purposes of Section 11
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