2023 (1) TMI 1397

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..... een answered in favour of the appellant by the Hon ble Supreme Court vide judgment of Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. Commissioner of Income Tax, Gwalior [ 2018 (2) TMI 1220 - SUPREME COURT] . Respondent is not disputing the above said fact. This appeal is being disposed of that the case of appellant can be considered as per the judgment as at Annexure A-3 .....

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..... se 3. Now, the question involved in the present appeal is whether the Trust which is registered prior to 01.04.1997, whether Section 12A of the Income Tax Act, 1961 would apply or not. This question has been answered in favour of the appellant by the Hon'ble Supreme Court vide judgment (Annexure A-3) in CA No.6262 of 2010 "Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. .....

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