6 results for “charitable trust”+ Section 143(1)(ii)clear
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In the result , the appeal filed the assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
143 and 144 of the 1961 Act as were in force at the relevant time , which are reproduced hereunder: “CHAPTER XIV PROCEDURE FOR ASSESSMENT Return of income. 139. [(1) Every person,— (a) being a company [or a firm]; or (b) being a person other than a company [or a firm], if his total income or the total income