Charitable activity - The correct interpretation of the proviso ...

Income Tax Act: Section 2(15) Exception Limits Charitable Status for Commercial Activities Like Trade and Business Services.

January 25, 2015

Case Laws Income Tax HC

Charitable activity - The correct interpretation of the proviso to Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration. - HC

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Charitable activity - The correct interpretation of the proviso ...

Income Tax Act: Section 2(15) Exception Limits Charitable Status for Commercial Activities Like Trade and Business Services.

January 25, 2015

Case Laws Income Tax HC

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