Supreme Court of India
Commissioner of Income Tax, (central) Delhi, New Delhi v. Bijli Cotton Mills (p) Ltd., Hathras Distt., Aligarh
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the impugned realisations made by the assessee from its customers for 'Dharmada' being validly ear-marked for charity or charitable pur pose could not be regarded as the as·sessee's income chargeable to in come-tax.
Judgment, page 16
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Where later benches applied it
Of those, 1 relied on
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