Case Law Details
Case Name : CIT Vs Gujarat Safai Kamdar Vikas Nigam (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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CIT Vs Gujarat Safai Kamdar Vikas Nigam (High Court of Gujarat at Ahmedabad) – It was a scheme envisaged for implementation of certain Government programmes in particular, to uplift the living condition of manual scavengers and other Safai Kamdars involved in similar activities. Though exact words may not have been used that the funds made available are directed to form the corpus of the Corporation and to be used for such purpose, the entire purport of the scheme has to be gathered from the reading of the scheme as a whole. If so done, it leaves no doubt in our mind that the funds wer...
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there was a case law wherein corpus fund received by a member of a society is not taxable…can you please sned me the said case law…thanks and god bless