Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (9) TMI 63 - HC - Income TaxExtract: .......see is a charitable association falling within the definition of section 2(15) of the Income-tax Act, 1961, and that the assessee is not a charitable institution and its income is not eligible for exemption provided in sections 11 to 13 of the Act. Thus, we answer the question of law referred to us in favour of the Revenue and against the assessee.
|