Supreme Court · 1971 INSC 218 · Decided 25 August 1971
Sardar Bahadur S. Indra Singh Trust v. Commissioner of Income Tax, Bengal
- Court
- Supreme Court of India
- Citation
- 1971 INSC 218 · [1972] 1 S.C.R. 392
- Case number
- CIVIL APPEAL No. 1885/1968
- Decided
- 25 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4
Headnote
BAHADUR S. INDRA SINGH TRUST v. COMMISSIONER OF INCOME TAX, BENGAL August 25, 1971 [K. S. HEGDE AND A. N. GROYER, JJ.J Gift made to charitable trust-If valid. Income-tax Act, s. 4(.3) (i)-1/ the income of charitable trust arising from a gift will C<ugment the assessee -trust. The assessee is a at source. The trustees claimed that the said income of the assessee was exempt from pay­ ment of Income-tax in view of s. 4(3) (i) of the Act and hence they claimed refund of the tax deducted at source. The Income-tax Officer refused to grant the refund on the ground that the trust deed did
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