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2017 (7) TMI 1197 - HC - Income TaxEntitlement to exemption under the provisions of Section 11 and 12 - Charitable purposes - Held that:- As decided in COMMISSIONER OF INCOME-TAX VERSUS KRISHI UPAJ MANDI SAMITI, SHRIMADHOPUR [2010 (8) TMI 516 - RAJASTHAN HIGH COURT] activities of the assessees - K.U.M.S. and the Rajasthan State Agriculture Marketing Board enshrined under the Rajasthan Agricultural Produce Markets Act, 1961, within the purview of "charitable institutions" can be registered as charitable institutions under section 12A of the Income-tax Act, 1961 and entitle to exemption under the provisions of sections 11 and 12 of the Income-tax Act, 1961
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