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ITAT Delhi Remands DDA’s 2(15) Exemption Dispute for Fresh Examination

Case Law Details

Case Name
Delhi Development Authority Vs ACIT (Exemption) (ITAT Delhi)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2016-17
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Delhi Development Authority Vs ACIT (Exemption) (ITAT Delhi) ITAT Delhi Remands DDA’s 2(15) Exemption Dispute for Fresh Examination in Light of Supreme Court’s Ahmedabad Urban Development Authority Ruling In this appeal, the Delhi Development Authority (DDA), represented by Shri Baldev Raj, CA & Shri Maneesh Upneja, CA, challenged the NFAC order dated 30.06.2023 which had upheld the denial of exemption u/s 11 & 12, held DDA to be hit by the proviso to s.2(15), invoked s.13(8), & disallowed expenditure u/s 40A(9). The Department was represented by Shri Shrikant Namdeo, CIT-DR. D...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,493

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