75 results for “charitable trust”+ Section 17(2)clear
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In the result, all the appeals filed by the assessees stand allowed
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
2) Act, 1996 (33 of 1996)] and subsequently it is noticed that (a) [the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section