Case Law Details
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 were made available to the Corporation for implementing the scheme in a particular manner. The assessee Corporation was not th sole trustee. The Scheduled Caste Development Board was also liable for implementation of the scheme to be supervised by a Committee headed by the Deputy Minister which included other Government officials. To our mind, the Tribunal committed no error in holding that the grant in question fulfills the requirement of section 11(d)(1) read with section 12(1) of the Act. In the result, tax appeal is dismissed.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1934 of 2009
COMMISSIONER OF INCOME TAX – GANDHINAGAR Versus GUJARAT SAFAI KAMDAR VIKAS NIGAM
Date : 02/05/2011
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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