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The Commissioner Of Income Tax, Mysore, ... vs The Sole Trustee Lok Shikshan Trust, ... on 12 February, 1970

12. Though, we are not directly concerned in this case about the interpretation of Section 2(15) of the Income-Tax Act, the enunciation of the Supreme Court while approving the decision of this Court in The Commissioner of Income-tax v. The Sole Trustee Lokashikshana Trust, Hubli [AIR 1970 Mysore 285.] is only relevant for our purpose. It was laid down by this Court by Justice Sri Govinda Bhat (as he then was) that the first three heads of charitable purposes, viz., relief of the poor, education and medical relief, the Court will 20 assume it to be for the benefit of the Community and charitable unless the contrary is shown.
Karnataka High Court Cites 16 - Cited by 14 - Full Document
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