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Section 23 of Central Act exempts Advocates Welfare Fund from income tax: ITAT Chennai
Case Law Details
- Case Name
- ITO Vs Tamilnadu Advocate Welfare Fund (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Chennai
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ITO Vs Tamilnadu Advocate Welfare Fund (ITAT Chennai)
ITAT Chennai held that section 23 of the Central Act provides for exemption of Income-tax to the Advocates Welfare Fund of the State. Accordingly, exemption granted and appeal of revenue dismissed.
Facts- The Tamil Nadu Advocates Welfare Fund (TNAWF) was created u/s. 6(2) of the Advocates Act 1961 and constituted by the state legislature under the Tamil Nadu Advocates Welfare Fund Act 1987 as Tamil Nadu Advocates Welfare Fund Trust Committee.
The assessee had filed return of income for A.Y. 2013-14 on 29.09.2013, declaring a total income of...
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