Supreme Court · 1995 INSC 624 · Decided 13 October 1995
ADDL. Commissioner of Income Tax and ANR. v. AL. N. Rao Charitable Trust
- Court
- Supreme Court of India
- Citation
- 1995 INSC 624 · [1995] SUPP. 4 S.C.R. 348
- Case number
- CIVIL APPEAL No. 958/1977
- Decided
- 13 October 1995
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 11
Headnote
OF INCOME TAX AND ANR. v. AL. N. RAO CHARITABLE TRUST OCTOBER 13, 1995 B [B.P. JEEVAN REDDY AND S.B. MA.IMUDAR, JJ.J Income Tax Act, 1961-Sections ll(J)(a) and 11(2)-Chmitable f/ust-Scope of exemption allowed 11/s 11(1) (a}-Section 11(2) while enlarg­ e ing scope of exemption sum of Rs. 85,262 which was the surplus income of the previous year, was exempt from tax u/s 11 (1) D (a) and sub-section (2) of Section 11 of the Income Tax Act, 1961. The Assessing Authority held that the assessee was not a genuine Trust and therefore nut entitled tu claim the benefit of section
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