Supreme Court · 2001 INSC 58 · Decided 31 January 2001
The Assistant Commissioner of Income Tax, Madras, ETC. ETC. v. Thanthi Trust ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 58 · [2001] 1 S.C.R. 727
- Case number
- CIVIL APPEAL No. 4406/1996
- Decided
- 31 January 2001
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE, Y.K. SABHARWAL (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
COMMISSIONER OF INCOME TAX, A MADRAS, ETC. ETC. v. THANTHI TRUST ETC. ETC. JANUARY 31, 2001 /' [S.P. BHARUCHA, N. SANTOSH HEGDE AND Y.K. SABHARWAL, JJ.) Income Tax: Income Tax Act, 1961: B c Sections 11, I 3(l)(bb)-Assessment years 1979-80 to 1983-84_!_,Trust created for running a daily D as the business carried on by the trust is not for the primary purpose of the trust as required under Section 13 (l)(bb) of the Act. Section //-Sub-section (4A) introduced w.ef 1.4. 1984-Assessment years 1984-85 to 1991-92-Tax exemption on income from running a newspaper-Entitlement
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