| Case ID |
3d6baf1b-6291-4a0a-83b8-a565f29ed26d |
| Body |
View case body. Login to View |
| Case Number |
IT REFERENCE No. 364 OF 1975 |
| Decision Date |
Jul 12, 1978 |
| Hearing Date |
|
| Decision |
The Tribunal's decision to allow the assessee's claim for a special deduction of 20% under section 80QQ was upheld. The Tribunal found that the publication titled 'Sure Guess' was not a brochure or pamphlet as defined under section 80QQ(3) of the Income-tax Act, 1961. Instead, it was deemed a legitimate book intended to assist students in their examinations. The Tribunal's findings confirmed that none of the features of the publication fell within the exceptions outlined in the law. Consequently, the Court ruled in favor of the assessee, affirming that the publication provided valuable educational content. |
| Summary |
In the case of IT REFERENCE No. 364 OF 1975, the Allahabad High Court addressed a dispute involving the Income-tax Act, 1961, specifically section 80QQ concerning deductions for profits from book publications. The case arose when the Commissioner of Income Tax disallowed the assessee's claim for a special deduction on the grounds that their publication, 'Sure Guess', was akin to brochures and pamphlets. However, the Tribunal determined that the publication was structured as a book, providing a commentary intended to assist students in their academic pursuits. The High Court ultimately upheld the Tribunal's decision, emphasizing the educational value of the publication and its classification as a legitimate book. This case highlights the importance of distinguishing between educational materials and promotional publications under tax law, ensuring that entities involved in publishing educational resources can benefit from appropriate tax deductions. |
| Court |
Allahabad High Court
|
| Entities Involved |
Dinesh Prakashan Mandir
|
| Judges |
Satish Chandra, C.J.,
K.C. Agrawal, J.
|
| Lawyers |
A. Gupta for the Applicant,
Dr. R.R Misra for the Respondent
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Dinesh Prakashan Mandir
|
| Citations |
1979 SLD 1354,
(1979) 120 ITR 376
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
80QQ
|