Supreme Court · 1991 INSC 297 · Decided 15 November 1991
Radhasoami Satsang, Saomi Bagh,agra v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1991 INSC 297 · [1991] SUPP. 2 S.C.R. 312
- Case number
- CIVIL APPEAL No. 10574/1983
- Decided
- 15 November 1991
- Bench
- RANGANATH MISRA, KULDIP SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 11, 12, 66(2), 256
Headnote
SATSANG, SAOMI BAGH,AGRA v. COMMISSIONER OF INCOME TAX NOVEMBER 15,1991 B [RANGANATH MISRA, CJ., AND KULDIP SINGH, J.) Income Tax Act, 1961-Sections 11 and 12~adhasoami Satsang - Property-Income of-Whether entitled to exemption. The then Satguru of the appellant-Creed was assessed for the C the Assistant Commissioner of Income-tax confirmed the assessments made by the Income-tax Officer. The Income-tax Commissioner under reference made under section 66(2) of the Income-tax Act, 1922 held that the offerings made to the assessee-Satguru were offerings· as held in trust and
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