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2010 (7) TMI 89 - HC - Income TaxCharitable or religious purpose - Benefit u/s 11 – infringement u/s 13(1)(c) – personal benefits – excessive benefits for personal purpose – Held that: - The AO brought nothing on record to show that either of the facilities provided to her was used for personal purposes. The facilities were the basic facilities necessary for management and administration of the institution as Principal and the Chairman. Further, the AO has brought nothing on record to show that the expenditure on salary or facilities provided to her was excessive having regard to fair market value of services provided by her. On the other hand, the assessee showed that she owned a car of her own and mobile telephone for personal use and, thus, there was no personal use of the car and telephone provided to her – decided in favor of assessee
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