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2013 (6) TMI 195 - HC - Income TaxFull bench order - Dharmada charges - It is submitted that as the amount collected by the assessee towards Dharmada was included as revenue receipt and assessed to tax by the AO - It is by the applicant that the decision in the case of Lilasons Breweries Pvt. Limited is not good law in the light of the pronouncement of the Apex Court in the case of Commissioner of Income Tax vs. Bijli Cotton Mills (P) Limited, [1978 (11) TMI 1 - SUPREME Court] - held that:- a mere statement to that effect on the part of the assessee is not sufficient and the revenue authorities, if so required, are entitled to ascertain on the basis of the facts of each individual case as to whether the amount collected in the name of Dharmada is actually meant for a purpose which is charitable and is in fact spent for such a charitable purpose. This aspect has been clarified by the Supreme Court itself in a subsequent decision in the case of Commissioner of Income Tax (Central), Ludhiana and Others vs. Amritsar Transport Company Private Limited and Another (1993 (3) TMI 318 - SUPREME COURT). after taking into consideration the decision in the case of Bijli Cotton Mills (1978 (11) TMI 1 - SUPREME Court). The decision of the Division Bench of this Court in the case of Lilasons Breweries Pvt. Limited dated 16.7.1996 cannot be said to be bad law and the reference made to this Full Bench is uncalled for. - Decided against the assessee.
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