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Sri Gomandir Seva Trust Versus Commissioner of Income-tax - 2013 (9) TMI 121 - ITAT CUTTACK - Income Tax
Charitable purpose u/s 2(15) - livestock - whether livestock does not come under the definition of charitable purpose. - refusal to grant registration u/s 12AA - Violation u/s 11 - Commissioner of Income-tax considered the application under the provisions of section 2(15) - when he sought to correlate the income generated whether was from business activities or from charitable activities and came to conclude that maintenance of livestock does not........