https://www.taxtmi.com/caselaws?id=325970 The ITAT concluded that the additional fees collected should be assessed in the hands of Shri K.T. Mahi, not the Society. The disallowances under Section 40(a)(ia) were deleted, and the extrapolation of income for earlier years was not justified without cogent material. The appeals of the assessee were allowed, and the assessment orders were modified accordingly. en-us Fri, 11 Mar 2016 00:00:00 +0530 Fri, 12 Aug 2016 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325970 The ITAT concluded that the additional fees collected should be assessed in the hands of Shri K.T. Mahi, not the Society. The disallowances under Section 40(a)(ia) were deleted, and the extrapolation of income for earlier years was not justified without cogent material. The appeals of the assessee were allowed, and the assessment orders were modified accordingly. Case-Laws Income Tax Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325970