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Self Employers Service Society vs Commissioner Of Income-Tax on 6 September, 2000

8. It was submitted that the CIT(Exemptions) erred in observing in the impugned order that it is not possible to verify the genuineness of the trust or activities when the assessee is the authority created under the State Act and it has filed its objects and activities before the CIT. It was submitted that the case laws relied by the CIT(E) in the case of Self Employers Service Society Vs. CIT (2001) 247 ITR 18 (Ker) is not applicable to the facts of the case of the assessee. Further reliance was placed on the following decisions wherein on the similar type of activity of the assessee were held to be charitable in nature.
Kerala High Court Cites 3 - Cited by 91 - M R Nair - Full Document
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