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Commissioner Of Income-Tax vs Sarladevi Sarabhai Trust-No. 2 on 29 March, 1988

In this regard, in 'CIT Vs. Sarladevi Sarabhai Trust (No. 2)', 172 ITR 698 (Guj), it has been held that when a charitable Trust donates its income to another Trust having similar objects, the provisions of Section 11(1)(a) can be said to have been met by such donor Trust. For this proposition, the assessee has correctly relied on the following decisions too:
Gujarat High Court Cites 23 - Cited by 53 - S B Majmudar - Full Document
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