Supreme Court dismisses Special Leave Petitions, condones delay. Applications disposed.Exemption u/s 10(23C)(vi) - Assessee s activities including charging a franchisee fee could not be regarded as a charitable activity within the meaning of section 2(15) - purpose for which section 10(23C)(vi) of the Act was introduced, is adequately fulfilled and not disadvantageously circumvented by vested parties - HELD THAT:- SLP dismissed.... ... ... Title: Supreme Court Judgment

Court: Supreme Court of India

Citation: 2018 (12) TMI 1881 - SC

Judges: Hon'ble Mr. Justice A.K. Sikri, Hon'ble Mr. Justice Ashok Bhushan, Hon'ble Mr. Justice S. Abdul Nazeer

Petitioner's Counsel: Mr. V. Shekhar, Mr. Ashok Panigrahi, Mr. A.K. Kaul, Ms. Niranjana Singh, Mr. Shashank Shekhar, Mr. Prithviraj Singh, Mr. Shakti Pandey, Mrs. Anil Katiyar

Respondent's Counsel: Mr. Satyen Sethi, A. Trana Panda, Gargi Sethee

Decision: Delay condoned. Special Leave Petitions dismissed. Pending application(s) disposed of accordingly. Exemption u/s 10(23C)(vi) - Assessee s activities including charging a franchisee fee could not be regarded as a charitable activity within the meaning of section 2(15) - purpose for which section 10(23C)(vi) of the Act was introduced, is adequately fulfilled and not disadvantageously circumvented by vested parties - HELD THAT:- SLP dismissed. DIRECTOR OF INCOME TAX (EXEMPTIONS) Versus DELHI PUBLIC SCHOOLS SOCIETY
Income Tax
2018 (12) TMI 1881 - SC Order - TMI
SUPREME COURT OF INDIA - SC
Dated:- 4-12-2018
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 41122/2018 - -
Income Tax
HON'BLE MR. JUSTICE A.K. SIKRI, HON'BLE MR. JUSTICE ASHOK BHUSHAN AND HON'BLE MR. JUSTICE S. ABDUL NAZEER For the Petitioner : Mr. V. Shekhar, Sr. Adv., Mr. Ashok Panigrahi, Adv., Mr. A.K. Kaul, Adv., Ms. Niranjana Singh, Adv., Mr. Shashank Shekhar, Adv., Mr. Prithviraj Singh, Adv., Mr. Shakti Pandey, Adv., Mrs. Anil Katiyar, AOR For the Respondent : Mr. Satyen Sethi, Adv., A. Trana Panda, Adv., Gargi Sethee, Adv. ORDER Delay condoned. The Special Leave Petitions are dismissed. Pending application(s), if any, stands disposed of accordingly.
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