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3 results for “charitable trust”+ Section 10Aclear

Sorted by relevance

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Key Topics

Section 107Section 10(20)3Section 11(1)3Exemption3Section 12A2Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

trust deed. 13. The next decision of importance is Indian Chamber of Commerce v. CIT13. The appellant-chamber was a company registered under Section 25 of the Indian Companies Act, 1913. Its memorandum and articles of association stipulated certain broad objects, which this court agreed fell within the expression “the advancement of any … object of general public utility” in Section

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

trust or institution or it is ancillary or incidental to the dominant or primary object which is charitable.” The court then interpreted the definition in the following terms: “10a. It is clear on a plain natural construction of the language used by the Legislature that the ten crucial words "not involving the carrying on of any activity for profit

U.P. FOREST CORPORATION vs. DY. COMMNR. OF INCOME TAX

C.A. No.-009432-009432 - 2003Supreme Court27 Nov 2007
For Respondent: DY. COMMISSIONER OF INCOME TAX, LUCKNOW
Section 10Section 10(20)Section 11Section 11(1)Section 12ASection 3Section 3(3)Section 3(31)

charitable purposes. Section 12 is in the nature of an explanation of Section 11. Section 12A provides that provisions of Sections 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is clause (a), the same is reproduced as under: "12A. The provisions of section