Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 51 - DELHI HIGH COURTExemption u/s 10(26B) - infrastructure capital fund - Whether ITAT erred in allowing the exemption to the Assessee by not appreciating that this benefit is specifically restricted to promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai Karmacharis’, who may or may not belong to SC, ST or OBC community? - HELD THAT:- Since the Tribunal which is the highest fact finding authority has given a categorical finding, which suffers from no perversity, this Court finds no reason to interfere. Accordingly, the present appeal, being bereft of merit, is dismissed.
|