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Key Topics

Section 104

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

D G M E N T R.F.Nariman, J. 1. Leave granted in the special leave petitions. 2. The present appeals relate to a common judgment dated 24th September, 2007 passed by the High Court of Uttarakhand, Nainital in two income tax appeals, and a judgment of the Punjab and Haryana High Court dated 29th January, 2010 in Pine Grove International