Supreme Court · 1977 INSC 89 · Decided 15 March 1977
Commissioner of Income Tax, West Bengal v. Tollygunge Club LTD.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 89 · [1977] 3 S.C.R. 225
- Case number
- CIVIL APPEAL No. 578/1972
- Decided
- 15 March 1977
- Bench
- P.N. BHAGWATI, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income-tax Act. 1922-S. 15B-Diversion of income or diversion of source-Charity su-rcharge whether inco1ne-Obligation in the nature of trust, how to be created. B The assesGee was a Company limited by guarantee and owned a Social ~nd Sports Club one of \vhose· activities consisted of into the enclosure of the club admis- sion fee !o the guests introduced by the members of the club as \Yell as to the members of the public. It also charged a surcharge of eight annas solely earmarked for local charities. That was done pursuant to a resolution passed at the meeting of the
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