U.P. FOREST CORPORATION vs. DY. COMMNR. OF INCOME TAX
C.A. No.-009432-009432 - 2003Supreme Court27 Nov 2007
For Respondent: DY. COMMISSIONER OF INCOME TAX, LUCKNOW
Section 10Section 10(20)Section 11Section 11(1)Section 12ASection 3Section 3(3)Section 3(31)
charitable
purposes. Section 12 is in the nature of an explanation of Section 11.
Section 12A provides that provisions of Sections 11 and 12 shall not apply
in relation to income of any trust or institution unless certain conditions
are satisfied, one of which is clause (a), the same is reproduced as under:
"12A. The provisions of section