Supreme Court · 1992 INSC 183 · Decided 24 July 1992
Gangabai Charities v. Commissioner of Income-Tax and ANR.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 183 · [1992] 3 S.C.R. 626
- Case number
- CIVIL APPEAL No. 10803/1983
- Decided
- 24 July 1992
- Bench
- KULDIP SINGH, YOGESHWAR DAYAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 11
Headnote
Income Tax Act; 1961-Section JJ(l)(a)-Construction of trust '>-----· deed-Kalyana Mandapam and Printing press---lncome derived by trust- Whether exemption entitled, c A trust, namely, "Ganga Bai Charities" was created on 13.9.1958, to -construct and provide a building for the of the trust contributed Rs. 34,000 to the trust fund. · With that fund a plot of land was purchased and the construction of a building was begun. The fund was augmented by her son from his own contributions as well as from outside donations. The building was completed at the cost of
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