Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Object of Trust - scope of section 2(15) - In the present case, ...

Income Tax

October 8, 2013

Object of Trust - scope of section 2(15) - In the present case, activity of manufacturing and sale of ayurvedic preparations has been undertaken only for the purpose of effectuating the charitable objective - AT

View Source

 


 

You may also like:

  1. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

  2. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

  3. Exemption u/s 11 - claim denied relying on Principle of mutuality - quite clearly the object of the appellant trust is to promote education in the field of science of...

  4. Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and...

  5. Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

  6. Charitable activity u/s 2(15) - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - benefit of...

  7. Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ASSOCIATION - Charitable activities u/s 2(15) - we are not convinced with the case put up by the Revenue....

  8. Exemption u/s 11 - Charitable activity u/s 2(15) - activities of organizing seminars - The AO himself classified the activities under objects of general public utility....

  9. Application of registration u/s.12AA rejected - charitable activity u/s 2(15) - Section 2(15) defines charitable purpose for the purpose of the Act and includes relief...

  10. Rejection of certification u/s 80G - Charitable object u/s 2(15) - Charitable purpose - We note that just because in the objects of the trust, it is mentioned that...

  11. Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as...

  12. Exemption u/s 11 - entitled for registration u/s 12AA - the Commissioner would be bound to record the finding that an activity or activities actually carried on by the...

  13. Exemption u/s 11 - not granting registration u/s 12A - in the case of the appellant, the activity is running education which is a charitable activity as defined u/s...

  14. Exemption u/s 11 - rejection of registration u/s 12AA as applicant trust has been formed to implement the CSR activities and not amenable to public charity - in the...

  15. Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving...

 

Quick Updates:Latest Updates