The Commissioner Of Income Tax -Exemption v. National Accreditation Board For Testing And Calibration Laboratories
High Court
28 May 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax -Exemption v. National Accreditation Board For Testing And Calibration Laboratories
Date of order
28 May 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax -Exemption v. National Accreditation Board For Testing And Calibration Laboratories, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: No substantial question of law arises; the appeal is therefore dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~6
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 641/2018
THE COMMISSIONER OF INCOME TAX -EXEMPTION
..... Appellant
Through: Mr. Ruchir Bhatia, Advocate. versus
NATIONAL ACCREDITATION BOARD FOR TESTING AND CALIBRATION LABORATORIES
..... Respondent
Through:
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 28.05.2018
The appellant’s appeal under Section 260-A of the Income Tax Act, 1961 (hereafter ‘the Act’) regarding the benefit of Section 2(15) of the Act and of Section 12 of the Act, is covered by the previous orders of this Court in ITA No.284/2016 (‘Commissioner of Income Tax (Exemption) Delhi vs. National Accreditation Board for Testing and Calibration Laboratories’, decided on 02.05.2016). The Court expressed the opinion that the assessee was not engaged in trade, commerce and business and its dominant and main objective is charitable in nature.
No substantial question of law arises; the appeal is therefore dismissed.
S. RAVINDRA BHAT, J
MAY 28, 2018/nn
A. K. CHAWLA, J
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