S. 11 : Property held for charitable purposes–Accumulation of income-Order of rejection by CIT (E) was set aside. [S. 11(2), 12AA, 119(2)(b), 139(4A), 143(1), Form No 10, Art. 226]
St. Thomos Orthodox Syrain Church v. CIT (E) 2020) 185 DTR 326 / 312 CTR 430 (Bom.) (HC)