DIRECTOR OF INCOME TAX (EXEMPTIONS) Vs. DHARAM PRATISHTHANAM
LAWS(DLH)-2007-4-208
HIGH COURT OF DELHI
Decided on April 27,2007

DIRECTOR OF INCOME TAX (EXEMPTIONS) Appellant
VERSUS
Dharam Pratishthanam Respondents

JUDGEMENT

- (1.) DEL /1996 relevant for the asst. yr. 1981 -82.
(2.) IT will be noticed immediately that the controversy in this case has been pending for the last 25 years. The matter had gone upto the Tribunal on three occasions and it is only after the third decision rendered by the Tribunal that the matter has come up before us under s. 260A of the IT Act, 1961.
(3.) IN the original assessment order, the AO found in favour of the assessee that it was entitled to the benefit of exemption under s. 11 of the Act. There was some controversy with regard to expenses said to have been incurred by the assessee being hotel expenses, mess expenses and tents amounting to Rs. 90 lakhs in respect of a Vedic science conference, which appears to have gone on for about 4 to 6 months in which more than 4,000 delegates had participated. The assessee was aggrieved by the disallowance of this amount and, therefore, filed an appeal.;


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