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
56. In the present case, the questions which arise
for our determination are:
(i) Whether the society or body is occupying and
using the land and building for a charitable
purpose within the meaning of sub-section (4)?
(ii) What is the meaning of the expression
“supported wholly or in part by voluntary
contribution”?
(iii) Whether any trade or business
