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
Income from property held for
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