Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2001 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (11) TMI 231 - AT - Income TaxExtract: .......y the decision of the Tribunal in the case of ITO vs. St. Michaeals Education Foundation (1992) 43 ITD 656 (Del) wherein the penalty under s. 271(1)(a) was deleted on the ground that the assessee was enjoying the benefit of s. 10(22). Following the same, the orders of CIT(A) are hereby upheld. 5. In the result, appeals of the Revenue are dismissed.
|