DIRECTOR OF INCOME TAX (EXEMPTIONS) Vs. DHARAM PRATISHTHANAM
HIGH COURT OF DELHI
DIRECTOR OF INCOME TAX (EXEMPTIONS)
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(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
The assessee was aggrieved by the disallowance of this amount and, therefore, filed an appeal.;
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