COMMISSIONER OF INCOME vs. SRI KARNATAKA FRANSALIAN SOCIETY
ITA/299/2016HC Karnataka30 Aug 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 11(1)(a)Section 14Section 15Section 260Section 32
68,002/- resulting out of excess
application over income without appreciating
that the provisions of sections 70 to 80 of IT
Act are not applicable to trusts as they only
deal with carry forward and set off of loss
and not excess expenditure or deficit under
section 11(1)(a) of the Act?
3.
The learned counsel
