Supreme Court of India
Pr. Commissioner of Income Tax (exemptions) Delhi v. Servants of People Society
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing discussion, the revenue’s appeal succeeds in part.
Judgment, page 8
From the headnote
Income Tax Act, 1961: ss. 2(15) and 11(1) – Charitable trust – Benefit of exemption – Entitlement to – On facts, assessee-registered society founded in 1921 for nation building, general awareness and welfare of the people – Assessee society also managing and running a printing press and a newspaper – Claim of benefit of exemption – Denial by the assessing officer invoking the proviso to s. 2(15) on the ground that the assessee is involved in trade, commerce or business – However, the Appellate Commissioner allowed the plea of the assessee – Said order upheld by the tribunal and the High Court…
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