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
price of its services and apply
afresh, in which case the application will be duly
considered on merits.”
21.
It is these orders that were set aside by the judgment of
the Punjab and Haryana High Court impugned by the Revenue
before us.
22.
Section 10(23C)(vi) read with the 3rd and 13th provisos
thereto and Section
