M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

12A of the Income Tax Act, 1961 ['Act' for brevity], from the business of Chitty/Kuri which was fully utilized for the purpose of 'medical relief', which is the main object of the assessee-Trust, falling under the definition of 'charitable purpose'? 2. The facts need not be elaborated. Suffice it to notice that the assessee is constituted as a Trust

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX