Case Law Details
Case Name : Commissioner Of Income Tax Vs Om Sarla Babu Educational Trust (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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It has been submitted on behalf of the revenue that the Tribunal granted the benefit of Section 10(23-C)(iiiad) without such a claim being made before the assessing officer or the CIT(A).
Held – The assessee trust has taken various steps, including the construction of building and getting the necessary permission and sanction for running the school; so as to bring the school into “existence” during the year, although the school have separate running classes from next year onwards. More then sufficient det Please become a Premium member. If you are already a Premium member, login here to access the full content.
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