SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL (C) NO. 4750 OF 2017
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Principal Commissioner of Income-tax.........................................................Appellant.
v.
Sri Sri Adichunchunagiri Shikshana Trust
....................................................Respondent |
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KURIAN JOSEPH AND MRS. R. BANUMATHI, JJ.
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| Date :MARCH 6, 2017 |
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| Appearances |
P.S. Narasimha, ASG, T.N. Razdan, Ms. Arunima Dwivedi and Mrs. Anil Katiyar, Advs. for the Respondent.
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Section 11 read with section 32 of the Income Tax Act, 1961 — Trust — Exemption to trust- SLP granted against High Court's ruling amendment in section 11(6) denying depreciation deduction in computing income of charitable trust is effective from 1-4-2015 — Principal Commissioner of Income Tax vs. Sri Sri Adichunchunagiri Shikshana Trust.
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JUDGMENT
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1. Delay condoned.
2. Leave granted.
3. Tag with Civil Appeal No. 11733 of 2016.
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[2017] 246 TAXMAN 372 (SC) |
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