M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX
C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015
Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2
Section 10Section 10(22)Section 260A
ab) or sub-clause (iii-ad) and which
may be approved by the prescribed authority
Provided also that the fund or trust or institution [or
any university or other educational institution or any
hospital or other medical institution] referred to in
sub-clause (iv) or sub-clause (v)[or sub-clause (vi)
or sub-clause (vi-a)]—[(a) applies