← All Phrases
“Section 254(12)”
Section References (mined)Section 254Section 254(12)2 judgments
The decision most relied on for Section 254(12) is CIT v. Palghat Shadi Mahal Trust (254 ITR 212), cited in 24 judgments on BharatTax.
Leading authorities on Section 254(12)
CIT v. Palghat Shadi Mahal Trust
254 ITR 212 · 2002 · Supreme Court
24
citing judgments
A charitable trust established for the benefit of a specific community is disqualified from exemption under section 11 if it extends benefits to other communities, as this violates the provisions of section 13(1)(b).
Ananda Marga Pracharaka Sangha v. CIT
218 ITR 254 · 1996 · High Court
13
citing judgments
Legal expenses incurred by a charitable trust or society for defending its office bearers against criminal charges are allowable as a permissible expenditure if connected with the aims and objects of the organisation.
