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
260A of the Income Tax Act, the High Court vide the impugned
judgment set aside the judgment of the ITAT and affirmed the
order of the Assessing Officer.
4.
These appeals from the Uttarakhand High Court, Nainital,
concern themselves with the provision of Section 10(23C) (iiiad)
of the Act:
“Section 10- Incomes not included in total
income.—In computing
