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
Trusts Act, 1950 and the Societies
Registration Act, 1860. It also got itself registered under Section 12AA
of the Act since the Assessment Year 1994-95. Because of the said
registration under Section 12AA of the Act, Sections 11 and 12 of the Act
apply to the assessee as per which income earned by the assessee
from property held
