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Charitable trust Income should be applied in India only; Tax Payment & Provision for Bad & Doubtful Debts is Income application
Case Law Details
- Case Name
- Director of Income-tax (Exemption) Vs National Association of Software & Services Companies (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Director of Income-tax (Exemption)
v.
National Association of Software & Services Companies
IT Appeal Nos. 17 to 20, 472, 477, 480, 519 and 520 of 2011
Date – May 10, 2012
JUDGMENT
R.V. Easwar, J. – These nine appeals are filed by the Revenue for the assessment years 1998-99, 2002-03, 2003-04, 2004-05, 2005-06 and 2006-07. They have been; filed under Section 260A of the Income Tax Act, 1961, hereinafter referred to as “the Act”.
2. The respondent-assessee is the National Association of Software and Services Companies (NASSOM). Th...
