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1 - 5 of 5 (0.25 seconds)C.I.T., Andhra Pradesh vs Trustees Of H.E.H.. The Nizam'S Family ... on 30 September, 1986
10. Learned senior tax counsel brought to our notice a decision of the Andhra Pradesh High Court, CIT v. Trustees of H. E. H. the Nizam's Supplemental Religious Endowment Trust [1981] 127 ITR 378. In particular, learned senior tax counsel wanted to draw strength from question No. 2 to be answered in the said judgment. The question relates to the situation as to whether the income, as per the books of the trust has to be considered for the purposes of Section 11 of the Income-tax Act for the assessment year in question. Not only that, going through the judgment we find that the questions before the Andhra Pradesh High Court were altogether different to the extent that the situation was relating to the mode of determination and requirement of issuance of notice in regard thereto, but it would be also seen that the court observed that the position is to be ascertained from the books of account of the concerned trust. Reading the judgment under consideration we find that what has been ruled would not provide us any kind of help even by way of a support.
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 25 in The Income Tax Act, 1961 [Entire Act]
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