M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
ITA/36/2020HC Kerala13 Nov 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
For Appellant: M/S. BHARATHAKSHEMAMFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 11Section 12ASection 2(15)
Section 11 for Assessment Year
1992-93 and thereafter. It is, we should add, not
in dispute that the income of its newspaper
ITA.36 of 2020
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business has been employed to achieve its
objectives of education and relief to the poor
and that it has maintained separate books of
accounts in respect thereof.
[underlining by us for emphasis