14 results for “charitable trust”+ Section 27(2)(d)clear
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In the result, appeals filed by the Revenue (in ITA No
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
d) In assessee's case, the facts are well covered by Finance Minister's Speech read together with para 3.1 of the Circular. It is well settled law that the speech of the Finance Minister is very much relevant to interpret the provision of law. Reliance in this case is placed on the decision of Hon'ble Supreme Court delivered