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Section 10(23C)(iiiad) Benefit Allowed as Turnover Fell Below ₹1 Crore: ITAT Amritsar
Case Law Details
- Case Name
- Baba Farid Public Welfare Society Vs ITO (Exemptions) (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Amritsar
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Baba Farid Public Welfare Society Vs ITO (Exemptions) (ITAT Amritsar)
The appeal arose from the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2015-16 affirming, in part, the assessment order passed under Section 143(3) of the Income Tax Act, 1961. The assessee challenged the ad hoc disallowance of 10% of salary expenses, 10% of other expenses, denial of deduction under Section 10(23C)(iiiad) read with Rule 2BC, and the non-consideration of its pending registration under Section 12A. The assessee also contended that relief should be granted after excludi...



