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
32. We shall now consider the effect of insertion of
provisos to Section 10(23-C)(vi) vide the Finance
(No. 2) Act, 1998. Section 10(23-C)(vi) is analogous
to Section 10(22). To that extent, the judgments of
this Court as applicable to Section 10(22) would
equally apply to Section 10(23-C)(vi). The problem
