Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - ...

Case Laws Income Tax

September 22, 2023

Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever names called) in the housing development, town planning, industrial development sectors are involved in the advancement of objects of general public utility, therefore are entitled to be considered as charities in the GPU categories. - They can claim benefit of exemption - HC

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Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - ...

Case Laws Income Tax

September 22, 2023

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