Supreme Court · 2008 INSC 1304 · Decided 14 November 2008
Vivekanand School Through Headmaster v. President of Zila Panchayat and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1304 · [2008] 16 S.C.R. 54
- Case number
- CIVIL APPEAL No. 6657/2008
- Decided
- 14 November 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
/.- c Uttar Pradesh and Uttaranchal (Kshetra Panchayats and Zila Panchayats) Adhiniyam, 1961: s.121 ~~Demand under - On the ground that fees collected from students was part of receipts for computing taxable incoine - Held: Tax Authorities were not justified in fees as D part of taxable income - Authorities directed to compute taxable income and then decide tax liability - Tax/Taxation. The Tax Assessing Officer demanded payment of tax from the appellant,-school under s.121 of the Uttar Pradesh and Uttaranchal (Kshetra Panchayat and Zila E Panchayats)
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