American Hotel & Lodging Aociation Educational Intitute vs Central Board Of Direct Taxes & Ors.

Authority: Supreme Court Date: 2008-05-09 Section: 10(23C)(vi), 2CA Acts: Income Tax Act 1961, Constitution of India Result: Assessee Citation: (2008) 216 CTR (SC) 377 : (2008) 301 ITR 86 : (2008) 170 TAXMAN 306 : (2008) 7 DTR 183 Justices: S.H. Kapadia & B. Sudershan Reddy, JJ. Appeal No: Civil Appeal No. 3468 of 2008*
Whether the prescribed authority (CBDT) can examine compliance with the application of income condition under the third proviso to Section 10(23C)(vi) at the stage of granting initial approval --- Held No. Whether the words 'in India' should be read into clause (a) of the third proviso to Section 10(23C)(vi) regarding application of income --- Held No.

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