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1978 (7) TMI 1 - SC - Income Tax
Charitable Purpose - General Public Utility - Whether, on the facts and in the circumstances of the case, the assessee is entitiled to exemption under section 11 - business of conducting kuries is held under trust - income from that business is income derived from property held under trust for charitable purposes - appellant is entitled to exemption on the income from the kurie business for the assessment year 1969-70 under section 11(1)(a)