https://www.taxtmi.com/caselaws?id=442782 The appeal by the Revenue against the order passed by the Commissioner of income-tax (Central), Pune regarding interpretation of section 13(1)(c) of the Act for the assessment year 2007-08 was partly allowed. The Tribunal found that as no specific addition was made by the Assessing Officer regarding the contravention of section 13(1)(c) in relation to advances made to other trusts, the issue did not necessitate adjudication. Consequently, the Revenue's ground was dismissed as infructuous, leading to the partial allowance of the appeal. en-us Thu, 07 Sep 2023 00:00:00 +0530 Sat, 09 Sep 2023 09:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442782 The appeal by the Revenue against the order passed by the Commissioner of income-tax (Central), Pune regarding interpretation of section 13(1)(c) of the Act for the assessment year 2007-08 was partly allowed. The Tribunal found that as no specific addition was made by the Assessing Officer regarding the contravention of section 13(1)(c) in relation to advances made to other trusts, the issue did not necessitate adjudication. Consequently, the Revenue's ground was dismissed as infructuous, leading to the partial allowance of the appeal. Case-Laws Income Tax Thu, 07 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442782