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2018 (8) TMI 984 - HC - Income TaxExemption u/s 11 - Charitable activity - whether the activities of the assessee authority are covered by first and second proviso to section 2(15) of the Act and thus not entitled to exemption u/s. 11 and 12 as per provisions of section 13(8) of the Act? - Held that:- as the issues involved in the present Tax Appeal/s are now not res integra and since the decision of the Division Bench of this Court is against the Department, in view of the aforesaid decision, in the case of the very assessee but with respect to different assessment years, both the Tax Appeals deserve to be dismissed and are accordingly, dismissed. - Decided against the revenue.
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