4 results for “charitable trust”+ Section 143clear
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charitable purpose” (w.e.f. 1-4-2009), as well as the later amendments, and other related provisions of the IT Act. A. General test under Section 2(15) 270. It is clarified that an assessee advancing general public utility cannot engage itself in any trade, commerce or business, or provide service in relation thereto for any consideration (“cess