https://www.taxtmi.com/caselaws?id=12914 The court ruled in favor of the petitioner, a public charitable trust, in a case challenging the refusal to issue an income-tax clearance certificate under section 230A(1) of the Income-tax Act, 1961. The court held that the refusal was unjustified as there was no fixed tax liability against the trust. It directed the release of the trust's original property from provisional attachment, accepted an alternative property for attachment, and ordered the issuance of the income-tax clearance certificate within two weeks, emphasizing compliance with statutory provisions and the absence of any fixed tax liability. en-us Mon, 22 Jan 2001 00:00:00 +0530 Mon, 25 May 2009 10:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12914 The court ruled in favor of the petitioner, a public charitable trust, in a case challenging the refusal to issue an income-tax clearance certificate under section 230A(1) of the Income-tax Act, 1961. The court held that the refusal was unjustified as there was no fixed tax liability against the trust. It directed the release of the trust's original property from provisional attachment, accepted an alternative property for attachment, and ordered the issuance of the income-tax clearance certificate within two weeks, emphasizing compliance with statutory provisions and the absence of any fixed tax liability. Case-Laws Income Tax Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12914