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Section 106 Section 12A4 Exemption4 Section 2(15)3 Section 113 Section 143(3)2 Section 143(2)2 Section 652 Section 642 Addition to Income

CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

ITA 219/RPR/2019[2019-20]Status: DisposedITAT Raipur27 Oct 2021AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)

For Appellant: Shri R. K. Singh, CIT.-D.R

Section 11Section 12Section 2(15)

234, 256 (SC) that: "If the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the purpose tested by the obligation created

CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

THE REDIANT WAY SCHOOL,RAIPUR (CG) vs. THE THE CHIF COMMISIONER OF INCOME TAX, RAIPUR (CG)