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| The Tax Publishers2019 TaxPub(DT) 6915 (SC) INCOME TAX ACT, 1961
Section 261 Section 2(15) Section 10(23C)
Where the Department preferred SLP to appeal against the judgment of Delhi High Court in CIT (Exemptions) v. GS1 India (Formerly Ean India) [ITA No. 333 of 2018, dt. 21-3-2018] : 2020 TaxPub(DT) 259 (Del-HC), whereby the High Court held that Tribunal relied upon the decision of court in another case of assessee in CIT v. GST India ITA 691 of 2017, decided on 16-2-2018] Court noticed that same issue for another assessment year was held in favour of the assessee and against the revenue [in case of GS1 India that court in both its previous orders held that, assessee was entitled to benefit under section 10(23C)(iv) and also for its registration under section 12AA(2), thus, no substantial question of law arose for consideration, the Supreme Court leave granted to Department to appeal thereagainst and directed the Registry to tag SLP with Civil Appeal No. 5058 of 2014.
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Appeal (Supreme Court) - Special leave petition - Charitable trust - Exemption under section 10(23C)--charitable objective vis-a-vis profit motive
Department preferred SLP to appeal against the judgment of Delhi High Court in CIT (Exemptions) v. GS1 India (Formerly Ean India) [ITA No. 333 of 2018, dt. 21-3-2018] : 2020 TaxPub(DT) 259 (Del-HC), whereby the High Court held that Tribunal relied upon the decision of court in another case of assessee in CIT v. GST India ITA 691 of 2017, decided on 16-2-2018] Court noticed that same issue for another assessment year was held in favour of the assessee and against the revenue [in case of GS1 India that court in both its previous orders held that, assessee was entitled to benefit under section 10(23C)(iv) and also for its registration under section 12AA(2), thus, no substantial question of law arose for consideration. Held: The Supreme Court granted leave to department to appeal thereagianst and directed the Registry to tag SLP with Civil Appeal No. 5058 of 2014.
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