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Income Tax - Highlights / Catch Notes

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Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee ...

June 29, 2023

Case Laws     Income Tax     AT

Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban Development Act, 1976 made there under carrying Planned Development of areas as defined and designed by the Government of Gujarat and also infrastructural activities relating thereto - The activities are in the nature of advancement of any other object of ‘General Public Utility’ for charitable purpose - The assessee corporation shall be entitled to exemption u/s. 11 - AT

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