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
charitable or religious purposes.—
(5) The forms and modes of investing or
depositing the money referred to in clause (b) of
sub-section (2) shall be the following, namely:—
(i) investment in savings certificates as defined in
clause (c) of Section 2 of the Government Savings
Certificates Act, 1959 (46 of 1959), and any other
securities or certificates issued
