TaxTMI 
TaxTMI 
2010 (1) TMI 3
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....TICE SIDDHARTH MRIDUL 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not? 3. Whether the judgment should be reported in Digest? BADAR DURREZ AHMED, J (ORAL) 1. This appeal by the Revenue is directed against the Tribunal's order dated 27.3.2009 in ITA No.2015/Del/2006 pertaining to the assessment year 2002-2003. The Revenue pr....
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....tration u/s 80G has also been granted to the assessee, it is enjoying status of a scientific research center within the meaning of section 35(1) (ii) of the Act. In earlier as well as subsequent asstt. years benefit of section 11 and 12 were granted to the assessee. In the present year such benefit has been denied to the assessee by the AO merely by drawing adverse inference on two counts namely t....
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....sed that list available on page 83-96. In this list name of 443 indoor patients are available. The patients have come from far flung areas also from Uttar Pradesh, Punjab, Haryana and Himachal Pradesh. From the list it is not discernable as to how Ld. AO has considered them as employees or relatives of employees. We could understand the stand of AO if he would have made out a case that assessee is....
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....not suffer any loss. In our opinion from those contracts nothing adverse can be drawn against the assessee because in order to provide best facilities assessee is supposed to keep best doctors on its panels. Similarly it has to see that hospital should able to run its activity. If it starts losing the resources then its existence would be in dark. Therefore, taking into consideration all the mater....