Cess fees is taxable as income derived from property held under trust: ITAT Delhi

Delhi Building and Others Construction Workers Welfare Board Vs ACIT (ITAT Delhi)

ITAT Delhi held that cess fees received by the board is income derived from property held under trust and is thus taxable and the same cannot be treated as capital receipt.

Facts- The assessee is a society registered u/s. 12A of the

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