427 results for “charitable trust”+ Section 191clear
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Bench: The Hon'Ble Mr. Justice Ravi Malimath
191 TAXMAN 238(KAR) and the subsequent authority in the case of DIRECTOR OF INCOME TAX vs. M/s.VENKATESHA EDUCATION SOCIETY reported in 2012-TIOL-561-HC-KAR-IT, wherein it was held that the two relevant considerations are that the authority should firstly satisfy itself that the objects of the Trust should be in the nature of charitable purposes