2 results for “charitable trust”+ Section 3(31)clear
Sorted by relevance
In the result, the appeal of the assessee is allowed
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
31)/81- TP(Pt.)] dated 11- 01-1982, which in very categorical terms stipulates that tax at the Maximum Marginal rate u/s. 143(1) is not chargeable in the case of a Society or a Trust. Society or a Trust is chargeable under the rate chargeable to individual assessee. 10. For that no show cause notice was called from