Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 49 - HC - Income TaxAssessee-is a society registered under section 12A - "1. Whether, on the facts and in the circumstances of the case, section 13(1)(c)(ii) read with sections 13(2)(b) and 13(3)(d) of the Act are attracted So as to deny to the assessee the operation of and benefit under the provisions of section 11 of the Act? - 2. Whether the finding of the Income-tax Appellate Tribunal that the assessee was attracted by the provisions of section 13 of the Act is perverse and not based upon any evidence? - 3. Whether the conclusions drawn holding that the assessee has violated the above provisions of the Act are perverse when the notice was issued under section 13(3)(d) of the Act? and 4. Whether the Assessing Officer was not unreasonable in bringing the entire amount of donations received by the assessee to tax?" - the appeal fails
|