Supreme Court of India
S. Rm. M.ct. M. Tiruppani Trust v. The Commissioner of Income Tax
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act. 1961 : Sll(J)(a)-lncome from property held for charitable or religious purposes-Resolution by trustees to accumulate income of trust for 10 years c cominencing from April 1961 for charitable purposes-Form JO as required u/s 11 (2) filed-During assessment year J 970-7 J Rs. 8 lakhs realised from a firm to which the amount was advanced and invested by trust in building a hospital-Trust also earned other income of Rs. l,64,2 JO in that assessment ---""< year-Exemption claimed u/s 11 (J) in respect of both the amounts-High ' -f Court holding that sum of Rs. 8 lakhs was an asset
Where later benches applied it
- 2015 M/s. Queen's Educational Society v. Commissioner of Income Tax
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
Of those, 1 relied on · 1 referred to
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