SUPREME COURT OF INDIA
|
| |
SPECIAL LEAVE TO APPEAL (C) NO. 5059 OF 2017
I.A. NO. 1/2017
|
| |
Commissioner of Income-tax.........................................................Appellant.
v.
Karnataka Reddy Janasangha
........................................................Respondent |
| |
A.K. SIKRI AND ASHOK BHUSHAN, JJ.
|
| |
| Date :MARCH 24, 2017 |
| |
| Appearances |
P.S. Patwalia, ASG, Ms. Asha Gopalan Nair, Adv., D.C. Chidanand, Adv. and Mrs. Anil Katiyar, AOR for the Petitioner.
|
|
Section 11 of the Income Tax Act, 1961 — Trust — Exemptions to trust — SLP granted against High Court's ruling that section 11(6) inserted by Finance (no. 2) Act, 2014 would apply from assessment year 2015-16 onwards — Commissioner of Income Tax vs. Karnataka Reddy Janasangha.
|
|
|
JUDGMENT
|
|
1. Delay condoned.
2. Leave granted.
3. To be heard along with Civil Appeal No. 5091 of 2013.
|
| |
[2017] 247 TAXMAN 9 (SC) |
| |