COMMISSIONER OF INCOME TAX-III vs. SINGHAD TECHNICAL EDUCATION SOCIETY
The appeals are dismissed with the aforesaid observations
C.A. No.-011080-011080 - 2017Supreme Court29 Aug 2017
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
Section 11Section 12ASection 132Section 142Section 153C
charitable or religious purposes (Section 11) and
income from contributions are exempt from taxation under certain
circumstances.
4) It so happened that a search and seizure operation was carried out
under Section 132 of the Act on one Mr. M.N. Navale, President of the
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assessee Society, and his wife on July 20, 2005 from where certain
documents were seized