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2021 (10) TMI 1412 - HC - Income TaxExemption u/s 11 - scope and amplitude of the definition “charitable purpose” - correct interpretation of the proviso to Section 2(15) for “charitable purpose” - scope of amendment to section 2[15] - HELD THAT:- As the issue involved herein is squarely covered by the Co-ordinate Bench ruling of this Court in the assessee’s own case in Karnataka Industrial Area Development Board [2020 (11) TMI 483 - KARNATAKA HIGH COURT] As no reasons to differ from the findings of the Co-ordinate Bench on the issue involved herein. Hence, we answer the substantial questions of law in favour of the assessee
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