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2019 (1) TMI 1832 - HC - Income TaxExemption u/s. 11 & 12 - as recorded by AO that the donations received from parents/students being provided with professional seats was not voluntary contributions - whether the assessee was running a charitable trust or not? - As per AO donations received from parents/students being provided with professional seats was not voluntary contributions envisaged u/s.11 & 12 - AO said donations collected from ‘Mediation Centre Fund’ was contrary to sections 11(1)(a) and 11(1)(d) - HELD THAT:- By the order dated [2019 (1) TMI 1829 - KARNATAKA HIGH COURT] was disposed off by answering the aforesaid questions of law. Since the very same questions of law arise for consideration in this appeal, the instant appeal is disposed off in terms of the aforesaid order, by answering the substantial questions of law in favour of the assessee and against the Revenue.
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