23 results for “charitable trust”+ Section 193clear
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In the result, the appeals filed by the assessee are allowed
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal
Trust, have to be necessarily spent for a charitable purpose as per the mandate under the Supplementary Deed as confirmed in C.S.No.90 of 1961 and therefore, it is a case of diversion of income by overriding title. Therefore, it goes without saying that the Department should be consistent in their approach and change of officers cannot change the legal