Hoshiarpur Improvement Trust v. ACIT

155 ITD 570Income Tax Appellate Tribunal2015#5669 most cited

What is Hoshiarpur Improvement Trust v. ACIT authority for?

Charitable trusts claiming exemption under Section 11 and 12 of the Income Tax Act, 1961, are not hit by the proviso to Section 2(15) if their activities are primarily charitable and not commercial.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2022.

Also referred to as

Hoshiarpur Improvement Trust v. ACIT · Section 11 · Section 12 · Section 2(15) · proviso to Section 2(15) · charitable purposes · commercial activity · exemption

Judgments citing Hoshiarpur Improvement Trust v. ACIT

The Jewellers Association, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 197/JPR/2022[2012-13]Status: DisposedITAT Jaipur27 Jul 2022AY 2012-13
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Pal, Addl. CIT
Section 11Section 12Section 12ASection 142(1)Section 143(1)Section 143(2)Section 2Section 36

…et Association (2017) 164 ITD 212 (JP. Trib) (5)Indian Trade Promotion Organization Vs DGIT (Exemp) (2015) 371 ITR 333 (V) (Delhi) (6) Praxis Institute of Participatory Practices Vs. DIT 2015) 154 ITD 10 (Delhi) (7) Hoshiarpur Improvement Trust Vs. ITO (2015) 155 ITD 570 (Asr) (8) GVK EMRI (UP) Vs. DIT Exempt (2014) 63 SOT 195 (9)IT.O. V. Society of Essential Health Action and training (2014) 63 SOT 133 In view of the above submissions the Jewellers Association fulfills all the condition of granting to it exemption u/s 11 & 12 of 1. T. Act, 1961 and do not hit by provision to section 2 (15). The Ld. CIT(A) is wro…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…ti Ashram Gaushala Trust Vs Asst DIT(E) (362 ITR 539) (Guj HC) 2 GS1 India v. DGIT(E)(360 ITR 138)(Del HC) 3 Moradabad Development Authority v. ACIT (E)(168 ITD 564 4 Bangalore Development Authority v. ACIT (176 ITD 833) 5 Hoshiarpur Improvement Trust v. ITO (155 ITD 570) 6 Gujarat Cricket Association v. JCIT (E) (101 taxmann.com 453) 7 Surat Urban Development Authority v. DCIT (E)(182 ITD 20) 8 Jhansi Development Authority v. DCIT, C-4 (123 taxmann.com 247) 9 DOT v Mumbai Rail Vikas Nigam Ltd. (ITA No. 2880/M/2019) 10 Belgaum Urban Development Authority v CIT 423 ITR 3738. Further, the Appellant has also submitt…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…ti Ashram Gaushala Trust Vs Asst DIT(E) (362 ITR 539) (Guj HC) 2 GS1 India v. DGIT(E)(360 ITR 138)(Del HC) 3 Moradabad Development Authority v. ACIT (E)(168 ITD 564 4 Bangalore Development Authority v. ACIT (176 ITD 833) 5 Hoshiarpur Improvement Trust v. ITO (155 ITD 570) 6 Gujarat Cricket Association v. JCIT (E) (101 taxmann.com 453) 7 Surat Urban Development Authority v. DCIT (E)(182 ITD 20) 8 Jhansi Development Authority v. DCIT, C-4 (123 taxmann.com 247) 9 DOT v Mumbai Rail Vikas Nigam Ltd. (ITA No. 2880/M/2019) 10 Belgaum Urban Development Authority v CIT 423 ITR 3738. Further, the Appellant has also submitt…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…ti Ashram Gaushala Trust Vs Asst DIT(E) (362 ITR 539) (Guj HC) 2 GS1 India v. DGIT(E)(360 ITR 138)(Del HC) 3 Moradabad Development Authority v. ACIT (E)(168 ITD 564 4 Bangalore Development Authority v. ACIT (176 ITD 833) 5 Hoshiarpur Improvement Trust v. ITO (155 ITD 570) 6 Gujarat Cricket Association v. JCIT (E) (101 taxmann.com 453) 7 Surat Urban Development Authority v. DCIT (E)(182 ITD 20) 8 Jhansi Development Authority v. DCIT, C-4 (123 taxmann.com 247) 9 DOT v Mumbai Rail Vikas Nigam Ltd. (ITA No. 2880/M/2019) 10 Belgaum Urban Development Authority v CIT 423 ITR 3738. Further, the Appellant has also submitt…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…ti Ashram Gaushala Trust Vs Asst DIT(E) (362 ITR 539) (Guj HC) 2 GS1 India v. DGIT(E)(360 ITR 138)(Del HC) 3 Moradabad Development Authority v. ACIT (E)(168 ITD 564 4 Bangalore Development Authority v. ACIT (176 ITD 833) 5 Hoshiarpur Improvement Trust v. ITO (155 ITD 570) 6 Gujarat Cricket Association v. JCIT (E) (101 taxmann.com 453) 7 Surat Urban Development Authority v. DCIT (E)(182 ITD 20) 8 Jhansi Development Authority v. DCIT, C-4 (123 taxmann.com 247) 9 DOT v Mumbai Rail Vikas Nigam Ltd. (ITA No. 2880/M/2019) 10 Belgaum Urban Development Authority v CIT 423 ITR 3738. Further, the Appellant has also submitt…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…ti Ashram Gaushala Trust Vs Asst DIT(E) (362 ITR 539) (Guj HC) 2 GS1 India v. DGIT(E)(360 ITR 138)(Del HC) 3 Moradabad Development Authority v. ACIT (E)(168 ITD 564 4 Bangalore Development Authority v. ACIT (176 ITD 833) 5 Hoshiarpur Improvement Trust v. ITO (155 ITD 570) 6 Gujarat Cricket Association v. JCIT (E) (101 taxmann.com 453) 7 Surat Urban Development Authority v. DCIT (E)(182 ITD 20) 8 Jhansi Development Authority v. DCIT, C-4 (123 taxmann.com 247) 9 DOT v Mumbai Rail Vikas Nigam Ltd. (ITA No. 2880/M/2019) 10 Belgaum Urban Development Authority v CIT 423 ITR 3738. Further, the Appellant has also submitt…

Baroda Cricket Association, Vadodara vs. The Dy. CIT, (Exemption), Circle-2, Ahmedabad

In the result, appeal is allowed

ITA 2675/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15
Section 11Section 11(1)(a)Section 11(2)Section 143(3)Section 2Section 2(15)Section 234BSection 271Section 28

…inter alia, observed as follows:- “Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust v. ITO [2015] 155 ITD 570/61 taxmann.com 162 (Asr. - Trib.)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: "14. Before we address ourselves to the facts of this case, let us analyse the relevant legal provisions. Section 2 (15), which defines 'charitable purposes' though in an inclusive rather th…

Baroda Cricket Association, Vadodara vs. The Dy. CIT, (Exemption), Circle-2, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 1373/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2012-13
Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2Section 2(15)Section 28

…inter alia, observed as follows:- “Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust v. ITO [2015] 155 ITD 570/61 taxmann.com 162 (Asr. - Trib.)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: "14. Before we address ourselves to the facts of this case, let us analyse the relevant legal provisions. Section 2 (15), which defines 'charitable purposes' though in an inclusive rather th…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Dy. CIT, Exemptions, Circle-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019
Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

…er and relevant part is reproduced as under:- “31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust vs. ACIT [(2015) 155 ITD 570 (Asrl)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has inter alia, observed as follows. 40. We have noted that there are a large number judicial precedents, in the cases of various other cricket associations- details of which are set out earlier in this order, holding that the proviso to section 2(15) can…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…the applicable legal position. Our analysis: 31. As we proceed to deal with the impact of insertion of proviso to Section 2(15), we consider it appropriate to look at a coordinate bench decision, in the case of Hoshiarpur Improvement Trust Vs ACIT [(2015) 155 ITD 570 (Asr)], wherein, speaking through one of us (i.e. the Vice President), the coordinate bench has, inter alia, observed as follows: ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA…

ITO Exemption Ward, Jamshedpur vs. All India Women'S Conference, Jamshedpur

In the result, both the appeals of the assesse are allowed

ITA 230/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Devesh Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT
Section 11Section 12ASection 2(15)Section 215Section 271(1)(c)

…mption even if they incidentally carry on a commercial activities.” 9. Ld A.R. reiterated the submissions made before the CIT(A) and relied on the decision of the Amritsar Bench of the Tribunal in the case of Hoshiarpur Improvement Trust & Ors vs ITO, (2015) 155 ITD 570 (Asr) . 10. On the other hand, ld D.R. relied on the order of the Hon’ble Kerala High Court in the case of GCDA Employees’ Pension Fund Trust vs CIT, 369 ITR 532 (Ker). He submitted that the CIT(A) has observed in his order that the assessee carries out the work in the nature of business in making Laddu, Chaptai, running a canteen ‘Saheli’ provid…

Hoshiarpur Improvement Trust v. ACIT (155 ITD 570) — Cited in 20 Judgments | BharatTax