https://www.taxtmi.com/caselaws?id=293618 A temple management board constituted by a District Judge under Section 92 CPC for administration of a public religious charitable trust was treated as a body or authority established, constituted or appointed under a Central Act. On that basis, the exemption under Section 10(23BBA) of the Income-tax Act was held to apply, and the scheme of Sections 11 and 12 was not governing. The Tribunal's view was found consistent with the applicable legal position, no substantial question of law arose, and the Revenue's appeals failed. en-us Thu, 21 Apr 2016 00:00:00 +0530 Sat, 20 Feb 2021 21:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293618 A temple management board constituted by a District Judge under Section 92 CPC for administration of a public religious charitable trust was treated as a body or authority established, constituted or appointed under a Central Act. On that basis, the exemption under Section 10(23BBA) of the Income-tax Act was held to apply, and the scheme of Sections 11 and 12 was not governing. The Tribunal's view was found consistent with the applicable legal position, no substantial question of law arose, and the Revenue's appeals failed. Case-Laws Income Tax Thu, 21 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293618