Gujarat High Court
Commissioner Of Income Tax ... vs Subhash Pethaljibhai Chavda on 12 March, 2018
Author: Akil Kureshi
Bench: Akil Kureshi, B.N. Karia
C/TAXAP/196/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 196 of 2018
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COMMISSIONER OF INCOME TAX (EXEMPTIONS)
Versus
SUBHASH PETHALJIBHAI CHAVDA
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Appearance :
Mrs MAUNA M BHATT, Advocate for the PETITIONER(s) No. 1
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CORAM: HONOURABLE Mr. JUSTICE AKIL KURESHI
and
HONOURABLE Mr. JUSTICE B.N. KARIA
12th March 2018
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Tax Appeal is admitted for consideration of following substantial question of law :
"Whether the Income Tax Appellate Tribunal was right in holding that the donations received by the respondent- assessee-Trust would be its exempt income from tax, if the assessee had satisfied the provision of sub-section [3] of Section 11 of the Income-tax Act, 1961 further confirming the view of the Assessing Officer and CIT [A] that such donations were non-genuine ?"
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