| Case ID |
dfad60b6-9381-4a32-909f-c0a185204fe7 |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The judgment delivered by the Allahabad High Court in the case between the Commissioner of Income Tax and Sri Ram Memorial Education Promotion Society addresses important aspects of income tax law. The court examined the relevant provisions and their application to the facts of the case. The decision provides clarity on the interpretation of tax laws and their enforcement, ensuring that educational institutions are treated fairly under the law. The ruling emphasizes the importance of compliance with statutory requirements and the implications of non-compliance. It serves as a precedent for similar cases in the future, highlighting the balance between revenue collection and the promotion of educational initiatives. |
| Summary |
This case revolves around the conflict between the Commissioner of Income Tax and the Sri Ram Memorial Education Promotion Society. The Allahabad High Court, presided over by Justices Pradeep Kant and R.P. Yadav, evaluated the legal arguments presented by both parties. The court's deliberation focused on the interpretation of income tax regulations as they pertain to educational institutions. The ruling is significant for tax law practitioners and educational societies, as it delineates the obligations and rights of such entities under the Income Tax Act. The decision aims to provide a comprehensive understanding of how tax laws apply to non-profit educational organizations, ensuring that they are not unduly burdened while also fulfilling their tax obligations. Overall, this case is crucial for those involved in tax law and educational policy, making it a landmark decision in its field. |
| Court |
Allahabad High Court
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| Entities Involved |
Not available
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| Judges |
PRADEEP KANT,
R.P. YADAV
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| Lawyers |
D.D. Chopra
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| Petitioners |
Commissioner of Income Tax, Lucknow
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| Respondents |
Sri Ram Memorial Education Promotion Society
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| Citations |
2006 SLD 3289,
(2006) 287 ITR 155
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| Other Citations |
Not available
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| Laws Involved |
Not available
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| Sections |
Not available
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