SLUM REHABILITATION AUTHORITY,MUMBAI vs. DIT (E), MUMBAI
In the result, appeal of the assessee is allowed
ITA 2435/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Oct 2015AY 2009-10
Bench: Shri D. Karunakara Rao & Shri Amit Shukla
For Appellant: Shri S E Dastur &For Respondent: Shri Deepkant Prasad
Section 10(20)Section 11Section 12ASection 13Section 143(3)Section 2(15)Section 263
Charitable Trust or Trust of any other kind.
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Slum Rehabilitation Authority
On a proper interpretation of the intention behind the enactment of the provision of sections 11, 12,12A,
12AA and 13 of the I.T. Act, 1961, it appears that the tax incentive-proposed in the scheme of exemption from charge of income tax is more applicable
