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2018 (1) TMI 1726 - HC - Income TaxExemption u/s 11 - Charitable activity - Whether benefit of Section 11 should be granted to the assessee in view of the proviso to Section 2(15) of the Income Tax Act, 1961? - HELD THAT:- As decided in favour of the assessee in view this Court to which one of us was a party in The Tribune Trust Vs Commissioner of Income Tax and another and in Commissioner of Income Tax (Exemption) Vs Improvement Trust, Moga [2017 (1) TMI 53 - PUNJAB AND HARYANA HIGH COURT] We are informed that the revenue has challenged the judgement before the Supreme Court and that leave has been granted in those cases. The appeal is accordingly disposed of in terms of the aforesaid judgement.
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