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1 - 10 of 45 (0.46 seconds)Section 11 in The Major Port Trusts Act, 1963 [Entire Act]
Commissioner Of Income Tax vs Gujarat Maritime Board on 5 December, 2007
In our opinion, decision of the Supreme Court in
the case of Commissioner of Income-tax vs. Gujarat
Maritime Board (supra) would completely cover the
situation in the present case also.
Section 2 in The Major Port Trusts Act, 1963 [Entire Act]
Section 12 in The Major Port Trusts Act, 1963 [Entire Act]
Commissioner Of Income-Tax, ... vs Ahmedabad Rana Caste Association on 7 April, 1981
" 14. We have perused number of decisions
of this court which have interpreted the words,
in Section 11(15), namely, "any other object of
generally public utility". From the said
decisions it emerges that the said expression
is of the widest connotation. The word
"general" in the said expression means
pertaining to a whole class. Therefore,
advancement of any object of benefit to the
public or a section of the public as
distinguished from benefit to an individual or
a group of individuals would be a charitable
purpose [Commissioner of Income-tax, Gujarat-
III, Ahmedabad v. Ahmedabad Rana Caste
association, (1983) 140 ITR 1 SC). The said
expression would prima facie include all
objects which promote the welfare of the
general public. It cannot be said that a
purpose would cease to be charitable even if
public welfare is intended to be served. If the
primary purpose and the predominant object are
to promote the welfare of the general public
the purpose would be charitable purpose.