2022 (10) TMI 614

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....ellant(s) : Mr. K.M. Natraj, ASG, Mr. Arijit Prasad, Sr. Adv., Mr. Syed Abdul Haseeb, Adv., Ms. Praveena Gautam, Adv., Mr. Anuj Srinivas Udupa, Adv., Mr. Nakul Chengappa KK, Adv., Mr. Chitransh Sharma, Adv., Mr. Raj Bahadur Yadav, AOR, Mrs. Anil Katiyar, AOR And Mr. B. V. Balaram Das, AOR For the Respondent(s) : Mr. Avirat Kumar, Adv., Mr. Rajat Jariwal, Adv., Mr. Sanjeev Kapoor, Adv., Ms. Shiv....

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.... Social And Educational Trust v. Commissioner of Income Tax and Another', [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in 'Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre' [(2013) 355 ITR 361], the question of law raised in these matters has to be answered against the Revenue and in favour of the assessee. Accor....