Supreme Court · 1971 INSC 249 · Decided 16 September 1971
Ahmedabad Rana Caste Association v. Commissioner of Income Tax, Gujarat
- Court
- Supreme Court of India
- Citation
- 1971 INSC 249 · [1972] 1 S.C.R. 744
- Case number
- CIVIL APPEAL No. 2146/1968
- Decided
- 16 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 4(3)(i), 11
Headnote
Income-tax Act, 1922, s. 4(3) (i) and Income-tax Act, 1961 s. ll­ lncome of assessee to be utilised for benefit of a community-Beneficia­ ries· members of the community resident in a city and others adniitted according to caste customs and usage-If uriited by common quality of for the purposes set out in its constitution. One of the purposes was the management of the movable and immovable properties of the Rana com­ munity of the City of Ahmedabad, doing acts to improve education in the community and to give medical help to the community, etc. The de­
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