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“Section 4(3)(ia)”

Section References (mined)Section 4Section 4(3)(ia)3 judgments

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only