4 results for “charitable trust”+ Section 12A(2)clear
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Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
2(15) of the Act defines charitable purpose. Section 12A deals with conditions on the applicability of Sections 11 and 12 of the Act. The contest on whether the activities of the assessee fall under the definition of charitable purpose and the claim of exemption under Sections 11 to 12A could be considered or not is like a test match