108 results for “charitable trust”+ Section 12(2)clear
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In the result, both the appeals of the assessee i
Bench: Shri Kul Bharat & Shri Manish Borad
12 MP Madhyam Section 10(23C)(iv). When the expression "charitable purpose", as defined in Section 2(15) of the said Act, is read in the context of Section 10(23C)(iv) of the said Act, we would have to give up the strict and literal interpretation sought to be given to the expression "charitable purpose" by the revenue. With