Section 11(2) deduction cannot be disallowed by 143(1)(a) adjustment

City Manager Association Ahmedabad Municipal Corporation Vs DCIT (ITAT Ahmedabad)

The assessee received intimation under section 143(1) of the Act from CPC Bengaluru and in the said intimation, certain adjustments were made as regards deduction claimed under section 11(2) of the Act, which according to the assessee have been incorrectly disallowed since assessee’s case is directly supported by the decision of the Calcutta High Court in the case of Natwarlal Chaudhry Charitable Trust 189 ITR 656 (Cal). As p

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