Search Results Page
Search Results
1 - 6 of 6 (0.25 seconds)Escorts Employees Welfare Trust vs Income-Tax Officer on 4 February, 1983
5. The appeals before the AAC were disposed of by a common order dated 9-2-1984. Before him, there was a two-fold contention. One was that the trust was a charitable trust. The other was that the receipts being voluntary contributions do not constitute income and reliance had been placed upon an order of the Delhi Bench of the Tribunal in the case of Escorts Employees Welfare Trust v. ITO [1983] 5 ITD 226. The AAC held that the purpose of the trust cannot be held to be of a charitable nature, and that the exemption under Section 11 was not available. The first point, therefore, failed.
Commissioner Of Income-Tax vs Shaw Wallace & Co. Ltd. on 24 July, 1980
9. Our attention was drawn to the following statement of Sir George Lowndes in CIT v. Shaw Wallace & Co. [1932] 59 ILR Cal.
Section 1 in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 56 in The Income Tax Act, 1961 [Entire Act]
1