Supreme Court of India
M/s. Thiagarajar Charities, Madurai v. The Additional Commissioner of Income-tax and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the income derived by the assessee from the business carried on by it held under trust, is exempt from income tax under Section 11 of the Act.
Judgment, page 19
Where later benches applied it
Of those, 1 referred to
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