Case Law Details
Case Name : Commissioner of Income Tax- I Vs Sheela Christian Charitable Trust (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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HIGH COURT OF MADRAS
Commissioner of Income-tax-I, Salem
versus
Sheela Christian Charitable Trust
T.C. (A) NO. 315 OF 2010
Date of Pronouncement – 27.02.2013
JUDGMENT
1. Being aggrieved by the order of the Tribunal holding that there was ‘assumed registration for the Respondent Trust’, the Revenue has preferred this appeal. The appeal was admitted on the following substantial questions of law:-
1. Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was right in holding that it could be assumed that the registration ha...
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A very useful judgement for all authorities while passing a statutory or administrative order.Thanks for Taxguru for publishing such important judgements.