2019 (1) TMI 1832

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..... Sri M. Lava For The Respondent. JUDGMENT Ravi Malimath, By the order dated 17.12.2013, the instant appeal was admitted to consider the narrated questions of law. Presently, both learned counsels submit that the questions of law require to be reframed. They have addressed arguments on the same. On hearing learned counsels, the substantial questions of law are reframed as follows: "i. Whether .....

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..... (2003) 6 SCC 697 and the Karnataka Capitation Fees Act? iii. Whether the Appellate Authorities were correct in not taking into consideration the finding recorded by the Assessing Officer that the donations collected from 'Mediation Centre Fund' was contrary to sections 11(1)(a) and 11(1)(d) of the act and consequently recorded a perverse finding?" 2. The assessee in this appeal is the very sam .....

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