Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1Supreme Court of India1980#232 most cited
What is Addl. CIT v. Surat Art Silk Cloth Manufacturers Association authority for?
A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.
328
judgments rely on this decision, according to BharatTax’s citation analysis of 372,010 Indian tax judgments — from 2001 to 2026.
Also referred to as
Addl CIT v Surat Art Silk Cloth Manufacturers Association · Surat Art Silk · Section 2(15) · Section 11 · charitable purpose · general public utility · dominant object · incidental profit · deployment of profits · unamended Section 2(15) · Section 12 · Section 13(8)
Also reported as
2 Taxmann 501
