6 results for “charitable trust”+ Section 35(2)(iv)clear
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Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15
35,57,500/-, received by assessee society, from identified persons, were anonymous donations, liable to tax under section 115BBC. 2. That having held so, the ld. CIT(A), grossly misconstrued the relevant provisions of law, to hold that the impugned corpus donation, once held to be taxable U/S.115BBC, was still to 3 Sant Baba Bhag Singh M. C. Society