Delhi High Court Upholds Decision on Income Tax Act Sections 11 & 12

The Delhi HC dismissed the appeal on the admissibility of Income Tax Act Sections 11 and 12. The Assessing Officer's disallowance of exemptions was overturned by CIT(A) and ITAT, citing court precedents. The Tribunal also addressed the alleged double benefit issue based on a SC decision. The court found no substantial question of law and dismissed the appeal.

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The Delhi High Court dismissed the appeal regarding the admissibility of Sections 11 and 12 of the Income Tax Act. The Assessing Officer disallowed exemptions, but the CIT(A) and ITAT reversed the decision citing relevant court precedents. The Tribunal also addressed the issue of alleged double benefit claimed by the assessee, relying on a Supreme Court decision. The court concluded that no substantial question of law arose, and the appeal was dismissed.

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