2 results for “charitable trust”+ Section 80G(5)(vi)clear
Sorted by relevance
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH
charitable or religious purposes during the previous year in which such services are so provided and shall be chargeable to income- tax notwithstanding the provisions of sub-section (1) of section 11. Explanation. For the purposes of this sub-section, the expression "value" shall be the value of any benefit or facility granted or provided free of cost