THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS
ITA/46/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
1 of the Indian Trusts Act makes provisions of
the Act inapplicable to public or private religious or charitable endowments;
and so, these sections may not in terms apply to the trust now in question.
These sections however embody nothing more or less than the principles
which have been applied to all trusts in all countries. The principle
