https://www.taxtmi.com/caselaws?id=456572 The HC disposed of the appeal in favor of the appellant, determining that Section 12A of the Income Tax Act, 1961, applies to a Trust registered before 01.04.1997. This decision aligned with the precedent set by the SC in CA No.6262 of 2010. The respondent did not contest this interpretation, leading to the appeal's resolution in accordance with the referenced SC judgment. en-us Mon, 23 Jan 2023 00:00:00 +0530 Thu, 01 Aug 2024 20:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456572 The HC disposed of the appeal in favor of the appellant, determining that Section 12A of the Income Tax Act, 1961, applies to a Trust registered before 01.04.1997. This decision aligned with the precedent set by the SC in CA No.6262 of 2010. The respondent did not contest this interpretation, leading to the appeal's resolution in accordance with the referenced SC judgment. Case-Laws Income Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456572