Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal’s view that the provisions of sub s. (4) of s. 11 of the IT Act, 1961, cannot operate as a charging section for bringing to tax the `excess’ referred to therein is sustainable in law ?
High Court Of Madras CIT vs. P.S.G. & Sons Charities Section 11 Asst. Year 1972-73 Thanikkachalam & Jayarama Chouta, JJ. […]
