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Case Law Details

Case Name : Gujarat Medical Education and Research Society Vs CIT (Exemption) (ITAT Ahmedabad)
Related Assessment Year :
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Gujarat Medical Education and Research Society Vs CIT (Exemption) (ITAT Ahmedabad)

ITAT Ahmedabad held that disallowance of exemption under section 10(23C)(iiiab) of the Income Tax Act by PCIT in absence of any supporting documents/ materials justifiable. Accordingly, appeal dismissed.

Facts- AO made certain additions and disallowance under reassessment proceedings under section 148 of the Income Tax Act.

Subsequently the Principal Ld. CIT(Appeals), upon reviewing the assessment records, noted that the assessee had claimed an exemption of Rs. 718,87,1

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