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
17)
It is true that S. 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
