1991 (3) TMI 71

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....rred in I. T. R. No. 165 of 1979 and I. T. R. No. 194 of 1979. They read as under : "(1) Whether, on the facts and circumstances of the case, the Tribunal was, in law, justified in holding that the income from sale of forms and other miscellaneous receipts was not taxable under section 10(23A) of the Income-tax Act, 1961 ? (2) Whether, on the facts and circumstances of the case, there was ma....

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....stamp duty realised by the assessee from the persons seeking enrolment as advocates was not taxable, in spite of the fact that, during the previous year under consideration, the assessee had claimed these funds to be its own and till January 20, 1974, the amount was held by the assessee as its own fund ? (3) Whether, on the facts and in the circumstances of the case, the amounts to be paid by t....

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.... view of the decision of this court in Bar Council of Uttar Pradesh v. CIT [1983] 143 ITR 584, wherein it has been held that the Bar Council of Uttar Pradesh is a charitable institution since its purposes are charitable purposes with the meaning of section 2(15) of the Income-tax Act. Once it is held that it is a charitable institution, sections 11 to 13 of the Income-tax Act get attracted and it ....