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Showing posts with the label Charitable

Income Tax - Trust - Charitable - Activity - Education - Profit - Supreme Court

1.  CIT v. Surat Art Silk Cloth Manufacturers' Assn., (1980) 121 ITR - Supreme Court - defined of "charitable purpose" & "activity for profit" 2. Dharmadeepti v. CIT [(1978) 3 SCC 499 : 1978 SCC (Tax) 193 3. Privy Council in the Tribune case [AIR 1939 PC 208 : In Re the Trustees of the Tribune, (1939) 7 ITR 415 4. Sole Trustee, Loka Shikshana Trust case [(1976) 1 SCC 254 : 1976 SCC (Tax) 14 : (1975) 101 ITR 234] 5. Indian Chamber of Commerce case [(1976) 1 SCC 324 : 1976 SCC (Tax) 41 : (1975) 101 ITR 796] 6. Aditanar Educational Institution v. Additional Commissioner of Income Tax, (1997) 224 ITR 310 7. American Hotel & Lodging Assn. Educational Institute v. CBDT, (2008) 301 ITR 86 8. Oxford University Press [(2001) 3 SCC 359 : (2001) 247 ITR 658] 9.  Municipal Corpn. of Delhi v. Children Book Trust and Safdarjung Enclave Educational Society, (1992) 3 SCC 390 10. S.RM.M.CT.M. Tiruppani Trust v. Commissioner of...