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Sub-section (2)(c) : Where assessee-society claimed deduction of salary paid to a doctor (trustee of assessee-society) and Assessing Officer disallowed claim on ground that assessee had failed to substantiate its claim and added amount to its income by invoking provisions of section 13(2)(c) read with section 13(3), since Assessing Officer in immediately preceding assessment year had accepted assessee’s claim for deduction of salary paid to aforesaid doctor, matter was to be restored to him to verify authenticity of assessee’s claim – Dr. Murli Manohar Dubey Charitable Society v. Income-tax Officer – [2024] 159 633 (Raipur – Trib.)



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