Supreme Court of India

Director of Income Tax(exempn)n.delhi v. Raunaq Education Foundation

Diary number
Neutral citation Not assigned by the Court
How to cite
Bench R.M. Lodha and Anil R. Dave JJ.
Decided 7 January 2013

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.

What the Court ordered

We are of the view that no irregularity had been committed 12 Page 13 JUDGMENT by the assessee trust and there was no violation of the provisions of Sections 13(2)(b) or 13(2)(h) of the Act.

Judgment, page 12

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