Case Law Details
Case Name : Swami Keshwanand Sikshan Sansthan Vs CIT (ITAT Jaipur)
Appeal Number : ITA No. 273/JP/2020
Date of Judgement/Order : 18/01/2021
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Jaipur
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Swami Keshwanand Sikshan Sansthan Vs CIT (ITAT Jaipur)
We observe that the fund in question is a capital fund/corpus fund therefore, it is out of preview of the provisions of section 11(2) of the Act. Section 11 of the Act deals with the utilization of income of a trust. This sec
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