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Case Law Details

Case Name : Director of Income Tax Exemptions Vs M/s. Shanmuga Arts, Science, Technology & Research Academy (SASTRA) (Madras High Court)
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Director of Income Tax Exemptions Vs M/s. Shanmuga Arts, Science, Technology & Research Academy (SASTRA) (Madras High Court)

In the instant case, the Assessing Officer had first disallowed the entire exemption and subsequently scaled it down to Rs. 14,94,886/- though reiterating that the Respondent/Trust had acted in violation of its own object set out in the Trust deed. If the Assessing Officer had objection regarding the entire amount of donation, then her remand report should not have accepted any of the donations wit

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