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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Charitable activity u/s 2(15) - Construction of shushk (dry) ...


Dry Latrine Construction by Assessee Not Charitable u/s 2(15) of Income Tax Act Due to Commercial Nature.

September 12, 2013

Case Laws     Income Tax     AT

Charitable activity u/s 2(15) - Construction of shushk (dry) shauchalya (latrines) - since the assessee is carrying on the activity for consideration being the contract amount received from DUDA, the same cannot be said to be charitable purpose. - AT

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