ITAT remands back matter to CIT(A) for not adjudicating the ground raised properly

Confederation of Real Estate Vs CIT (ITAT Bangalore)

In the present case, the assessee is an association of persons. They filed its income tax return. During the assessment proceedings, the assessing officer noted that the assessee has conducted exhibitions of “real estate projects” in Bangalore and Dubai and earned an income which is declared in the return. The AO noticed that the assessee has claimed expenses not relating to exhibitions also, against the above said net income received on conducting exhibitions. Based o

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