Case Law Details
Case Name : PHD Chamber of Commerce & Industry Vs Director of Income Tax-Exemptions (Delhi High Court)
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HIGH COURT OF DELHI
PHD Chamber of Commerce & Industry
Versus
Director of Income-tax – Exemptions
IT APPEAL NOs. 368-369 OF 2012
OCTOBER 19, 2012
ORDER
R.V. Easwar, J.
These two appeals filed by the assessee pertain to the assessment years 2006-07 and 2007-08. The assessee is the PHD Chambers of Commerce and Industry which was established in 1909. It was incorporated as a company on 26th April, 1951 as “Punjab Chamber of Commerce” and thereafter on 13th August, 1981 a fresh certificate of incorporation was issued in the name of PHD Chamber of Commerce...
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It a good judgments in relation to organisations provided services acording to its memorandum and on charitable basis only to FY 2007-2008. But after the amendment in section 2(15) and cercular issued by the Department it is critical to take the benefit of this judgment. We are trying to fight furthet in that cas………….. to interpretate/analysis the subject matter law. If you have any recent judgment on similar subject for further year please post it…………Best