Supreme Court · 1995 INSC 741 · Decided 16 November 1995
Commissioner_ of Income Tax, Kanpur v. Kamla Town Trust
- Court
- Supreme Court of India
- Citation
- 1995 INSC 741 · [1995] SUPP. 5 S.C.R. 300
- Case number
- CIVIL APPEAL No. 1741/1977
- Decided
- 16 November 1995
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 43, 11; Specific Relief Act Section 26, 31; Income Tax Act Section 11, 34, 148
Headnote
Income Tax Act, 1961-Section 11 r/ws 2(15)-Public Cha1itable Trust-Creation of-Basic requirements-Provision for construction of houses for 'workmen in general'-Whether constitutes a charitable object. Indian Evidence Act, 1872-Sections 43 and 11-0rder granting rec­ tification of instrnment of in income tax proceedings. Specific Relief Act, 1963-Section 26-Trnst Deed-Not a contract-It D would be covered by expression 'other instrnment in writing-Proceedings for rectification of instrument of trnst-Jwisdiction of Civil Court. E F G Interpretation of Statutes-Trnst Deed-For finding out
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