4 results for “charitable trust”+ Section 164(1)clear
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In the result, Revenue’s appeal for A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
164(2) applies to the whole or a part of the relevant income of a charitable or religious trust which forfeits 8 exemptions by virtue of the provisions of the IT Act in regard to investment pattern or use of the trust property for the benefit of the settlor, etc., contained in section 13(1