1992 (9) TMI 71 - HC - Income Tax

Summary

The High Court of Allahabad ruled in favor of the Radhaswami Satsang, a religious institution, stating that it is entitled to exemption under sections 11 and 12 of the Income-tax Act, 1961 for the assessment years 1973-74, 1974-75, and 1975-76. The decision followed a similar ruling in a previous case involving the same trust for subsequent years.