Gujarat High Court
Commissioner Of Income Tax ( Exemptions ... vs Radiological And Imaging Association on 8 October, 2018
Author: Akil Kureshi
Bench: Akil Kureshi, B.N. Karia
C/TAXAP/1206/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL No. 1206 of 2018
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COMMISSIONER OF INCOME TAX ( EXEMPTIONS )
Versus
RADIOLOGICAL AND IMAGING ASSOCIATION
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Appearance :
Mrs MAUNA M BHATT, Advocate for the PETITIONER(s) No. 1
for the RESPONDENT(s) No. 1
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CORAM:Â HONOURABLE Mr. JUSTICE AKIL KURESHI
and
HONOURABLE Mr. JUSTICE B.N. KARIA
8th October 2018
ORAL ORDER (PER : HONOURABLE Mr .JUSTICE AKIL KURESHI)
Tax Appeal is admitted for consideration of the following substantial question of law :
"Whether on the facts and circumstances of the case and in law, the Tribunal is justified in holding that the activity of the assessee trust falls under the clause "education" not under the last limb of Section 2 [15] ie., "advancement of general public utility" ?
[Akil Kureshi, J.] [B.N Karia, J.] Prakash Page 1 of 1