2015 (1) TMI 1333

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....r. M.K.Garg , Mr. Pankaj Gupta] for the respondent. BY THE COURT : (PER HON'BLE GOVIND MATHUR,J.) During the course of arguments learned counsel for the appellant pressed only one substantial question of law out of three questions framed and that reads as under:- "Whether on the facts and in the present circumstances of the case, the Tribunal was justified in treating the assessee Sami....

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....pugned learned Income Tax Appellate Tribunal held that the Krishi Upaj Mandi Samiti is a public charitable institution and, therefore, it is entitled to have computation of income by application of the provisions of Section 11 throughout. The only argument advanced in the instant matter is that a certificate as per provisions of Section 12-A of the Act of 1961 in favour of the assessee was issued....