Is transfer constituted application of income under Section 11(1)(a) of 1961 Act subject to condition


Last updated: 15 November 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Whether amounts transferred by the assessee to Mandi Parishad would constitute application of income for charitable purposes within the meaning of Section 11(1)(a) of the Income Tax Act, 1961?”

Citation :
Commissioner of Income Tax-II ...Appellant(s) Versus M/s. Krishi Utpadan Mandi Samiti ...Respondent(s)

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CS Bijoy
Published in Income Tax
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