Case Law Details
Case Name : Bihar Combined Entrance Competitive Examination Board Vs ACIT (ITAT Patna)
Related Assessment Year : 2014-2015 & 2009-2010
Courts :
All ITAT ITAT Patna
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Bihar Combined Entrance Competitive Examination Board Vs ACIT (ITAT Patna)
So far as the disallowance made by the ld. Assessing Officer under section 40(a)(ia) of the Income Tax Act is concerned, it is noted that since the income of the assessee is exempt under section 10(23C)(vi), therefore, any disallowance made under section 40(a)(ia) by the ld. Assessing Officer will only add to the income of the assessee, which otherwise is exempt under section 10(23C) as stated above. Therefore, the disallowance made by the ld. Assessi
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