Supreme Court · 2015 INSC 1013 · Decided 3 September 2015
Commissioner of Income Tax-I, Coimbatore v. MIS. G.R. Govindarajulu & Sons
- Court
- Supreme Court of India
- Citation
- 2015 INSC 1013 · [2015] 9 S.C.R. 289
- Case number
- CIVIL APPEAL No. 4916/2006
- Decided
- 3 September 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 11(1)(a), 11
Headnote
B Income Tax Act, 1961 - s. 11(1)(a) - Deduction from .income-Assessment of Charitable T rust-Assessee sought deduction from income, of (1) the amount actually spent for C the objects of the Trust, (2) the amount set apart to be spent for charitable purposes and showed his taxable income Officer granted deduction of the amount actually spent - However, denied the deduction on the 0 amount set apart by the assessee, on the ground that no option for this purpose was exercised by the assessee before filing of the return - The appellate authority allowed the set apart amount to
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