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Commissioner of Income Tax -III, Pune Versus Rajasthan And Gujarati Charitable Foundation Poona

Depreciation of assets acquired by assessee trust - the capital expenditure is treated as application of income for charitable purposes - Held that - As in Commissioner of Income Tax v. Institute of Banking Personnel Selection (IBPS) 2003 (7) TMI 52 - BOMBAY High Court correctly states the principles of law and there is no need to interfere with the same. - It may be mentioned that most of the High Courts have taken the aforesaid view with only exception thereto by the High Court of Kerala which....... + More

 

 

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Commissioner of Income Tax -III, Pune Versus Rajasthan And Gujarati Charitable Foundation Poona

 

 

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