2021 (2) TMI 681

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....MATHI E.I. ADV. RESPONDENT: MR. A. SHANKAR, SR. COUNSEL, MR. M. LAVA, ADV. JUDGMENT Mr.E.I.Sanmathi, learned counsel for the revenue. Mr.A.Shankar, learned Senior counsel for Mr.M.Lava, learned counsel for the assessee. This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the revenue. The subject matter of the appeal p....

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.... decision of the Supreme Court in 'CIT Vs. RAJASTHAN & GUJARAT CHARITABLE FOUNDATION POONA' (2018) 402 ITR 441 (SC) as well as the decision of this Court in 'DIT Vs. AL-AMEEN CHARITABLE FUND TRUST' (2016) 383 ITR 517 (KAR). It is also submitted that the second substantial question of law has already been answered against the revenue by the decisions of this Court in 'CIT Vs. OH....