Exemption u/s 11 - Whether activities of assessee are charitable ...

Case Laws Income Tax

August 26, 2022

Exemption u/s 11 - Whether activities of assessee are charitable in nature? - The critical issue continues to relate to the usage of funds by the petitioner as this would determine whether its activities are charitable or otherwise, This has then to be set and seen in the context of Section 2(15) of the Act. This exercise necessarily involves an appreciation of facts which this Court is not inclined to embark upon in terms of Article 226 of the Constitution of India. - HC

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Exemption u/s 11 - Whether activities of assessee are charitable ...

Case Laws Income Tax

August 26, 2022

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