THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE
ITA/47/2020HC 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
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 of the rule
I.T.A.Noa.48, 46, 47,
49, 51, 54, 55, 56
