COMMISSIONER OF INCOME TAX, PATIALA vs. BABA GANDHA SINGH EDUCATION TRUST, BARNALA

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL

56 students was waived off out of 2901 students, which is 2% of total students showing absence of any subsidy for the poor and needy. 14. On the other hand, case of respondent-Trust by way of reply to show cause notice was that surplus so generated by it was being ploughed back into educational infrastructure of the trust