Supreme Court · 1971 INSC 177 · Decided 4 August 1971
Commissioner of Taxes, Assam v. M/S. Jalannagar South Estate LTD.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 177 · [1972] 1 S.C.R. 17
- Case number
- CIVIL APPEAL No. 1873/1967
- Decided
- 4 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
17 Assam Agricultural Income-tax Act (Assam Act 9 of 1939) and Rules made thereunder, s. 8 and r. 2-Contribution to a charily trust­ !/ exemption can be claimed with respect to amount. Exemption granted by Assistant Commissioner-Larger deduction claimed by assessee in appeal to of finding of Assistant Commissioner as to the right to claim exemption. The assessees made donations to a Charity Trust and claimed that the amount should be considered as "amounts actually spent for chari­ table purposes" under r. 2 of the. rnles frame,d under the Assam
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