Supreme Court · 1997 INSC 592 · Decided 4 August 1997
Upper Ganges Sugar Mills LTD. ETC. v. Commissioner of Income Tax, Calcutta
- Court
- Supreme Court of India
- Citation
- 1997 INSC 592 · [1997] SUPP. 3 S.C.R. 239
- Case number
- CIVIL APPEAL No. 3104/1985
- Decided
- 4 August 1997
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147(b)
Headnote
B Income Tax Act1 1961 ·' Section BOG-Charitable Trost-Donation by assessee-Deduction claimed-c-Allowed by Income Tax Officer-Assessment reopened-'-Clai/11 disallowed-'-'-Appeal allowed by Tribunaf--On reference High Court reversed the order of Tribunal holding that the Trust was of a C of a religi~us~ai.ure the donation falls outside the scope of s.BOG-Assessee not entitled to claim deduction. Words & Phrases-"Chalitable purpose''---Meaning of in the context of S.BOG of Income Tax Act. D The appellant-assessee had made a donation to the Vishwa Mangal Trust.
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