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2018 (11) TMI 1894 - ITAT PUNEExemption u/s. 11 - charitable activity u/s 2(15) - HELD THAT:- It is evident that the Tribunal [2017 (6) TMI 1363 - ITAT PUNE] granted gave relief to the assessee on the similar issue of applicability of provisions of section 11 r.w.s. 13(1)(c) of the Act. It is undisputed fact that the Advertisement expenditure were always paid by the assessee to the said SBC. In the process, the Tribunal relied on its own order in the assessee’s own case for the A.Y. 2008-09 as extracted in Para No.5 of the order of Tribunal. Considering the settled nature of the issue, we are of the opinion that the order of the CIT(A) is fair and reasonable and it does not call for any interference. Accordingly, the grounds raised by the Revenue are dismissed.
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