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Case Law Details

Case Name : Adarsh Sahakari Ghar Bandhnari Mandali Ltd Vs ACIT (ITAT Surat)
Related Assessment Year : 2013-14
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Adarsh Sahakari Ghar Bandhnari Mandali Ltd Vs ACIT (ITAT Surat)

The case involves Adarsh Sahakari Ghar Bandhnari Mandali Ltd, a co-operative housing society, which claimed expenses on internet subscription and Airtel subscription as deductions under Section 57 of the Income Tax Act for the assessment year 2013-14. The Assessing Officer disallowed the deductions, and the decision was upheld by the National Faceless Appeal Centre, Delhi (NFAC) or the Commissioner of Income Tax (Appeals) [CIT(A)]. The society appealed to the IT

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