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of <h1>Charitable trust wins tax exemption case for assessment years 1974-75, 1975-76</h1> <h3>Commissioner Of Income-Tax Versus Guryani Brij Ballabh Kaur Trust</h3> Commissioner Of Income-Tax Versus Guryani Brij Ballabh Kaur Trust - [1989] 178 ITR 615 The High Court of Punjab and Haryana ruled in favor of the assessee, a charitable trust, for assessment years 1974-75 and 1975-76, based on a previous decision in CIT v. Guryani Brij Balabh Kaur Trust [1980] 125 ITR 381. The assessee was entitled to exemption under section 11 of the Income-tax Act, 1961. The court left the parties to bear their own costs.
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