Supreme Court · 1974 INSC 229 · Decided 5 November 1974
Commissioner of Income-Tax West Bengal-Iii, Calcutta v. M/S. Indian Sugar Mills Association
- Court
- Supreme Court of India
- Citation
- 1974 INSC 229 · [1975] 2 S.C.R. 605
- Case number
- CIVIL APPEAL No. 1225/1970
- Decided
- 5 November 1974
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4, 4(3)(i), 66A(2)
Headnote
605 Income Tax Act; 1922-Section 4(3) (!)-Income held wholly for religious or charitable purposes meaning of Trade Association Rules and Regulations­ Co11struction-Rules of construction of wills and deeds inapplicable. The Indian Sugar Mills Association is a trade union registered under the objects arc, intu alia, to promote and protecnhe trade, commerce and industries of India and in particular the trade, commerce and industries connected with sugar, to encourage friendly feeling and good relations amongst the sugar mills in general and the members in particular and also between
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