77 results for “charitable trust”+ Section 13(1)(c)clear
Sorted by relevance
Key Topics
Showing 1–20 of 77 · Page 1 of 4
Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm
13(1)(b) of the Act would be attracted to the assessee trust and therefore, it would be eligible to claim exemption under section 11 of the Act. The relevant observations of the Hon'ble Supreme Court are as under:- "(i) that determination of the nature of the trust as wholly religious or wholly charitable or both charitable and religious