Supreme Court of India
The Assistant Commissioner of Income Tax, Madras, Etc. Etc. v. Thanthi Trust Etc. Etc.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax: Income Tax Act, 1961: c Sections 11, I 3(l)(bb)-Assessment years 1979-80 to 1983-84_!_,Trust created for running a daily newspaper-Supplementary deed executed for public charitable purposes-Tax exemption on income from running a newspaper-Entitlement to-Held, exemption is not available to the assessee as the business carried on by the trust is not for the primary purpose of the trust as required under Section 13 (l)(bb) of the Act. Section //-Sub-section (4A) introduced w.ef 1.4. 1984-Assessment years 1984-85 to 1991-92-Tax exemption on income from running a newspaper-Entitlement
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2014 Madras Bar Association v. Union of India and Another
Of those, 1 referred to · 1 mentioned
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