AdvertisementInstitute of Fire Safety Disaster Management Studies Vs ACIT (Gujarat High Court) Income Tax Act | Trustee’s Shareholding Doesn’t Make Public Trust A ‘Concern’ Under Deemed Dividend Provision: Gujarat High Court The Gujarat High Court considered a writ petition filed by a public Trust challenging the order dated 30.06.2022 passed under Section 148A(d) of the Income Tax Act, 1961, along with notices issued under Section 148 dated 30.06.2022 and 06.04.2021. The petitioner had filed its return of income for Assessment Year 2013-14 declaring nil income. The reassessment pro...