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Section 2763 Section 276C3 Section 139(1)3 Section 271(1)(a)2 Section 139(4)2

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

Crl.A. No.-001260-001261 - 1997Supreme Court16 Feb 2004

For Respondent: Commissioner of Income Tax and Anr

Section 139(1)Section 139(4)Section 143(3)Section 271(1)(a)Section 276Section 276C

trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of section 2