Case Law Details
Case Name : CIT Vs Tuticorin Port Trust (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CIT Vs Tuticorin Port Trust (Madras High Court)
High Court held that even if the assessee is engaged in the category of activity of ‘object of general public utility’, they are entitled for registration under Section 12A. Therefore, we are of the considered view that the assessee can claim registration under Section 12A by categorising the activity of the assessee as ‘object of general public utility’.
FULL TEXT OF THE HIGH COURT ORDER /
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.