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Showing contexts for: void trust in Royal Swan Charitable Minority Trust, ... vs Ito (Exemption), Nanded on 18 July, 2024Matching Fragments
4.1. The Ld. CIT(A) failed to appreciate that the entire addition is bad in law, as it is emanating from the survey action u/s 133A on 06.09.2013 at the premises of the trust, The Ld CIT(A) failed to appreciate the implication of pre and post amended law w.r.t section 133A.
4.2. The Ld. CIT(A) failed to appreciate that the survey in the premises of charitable trust was void ab initio in view of pre amended law. The addition is liable to be deleted.