Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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1 - 10 of 18045 (4.88 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
assets of the institution or fund for any purpose other than a charitable purpose; (iii) the institution or fund is not expressed ... institution or fund is either constituted as a public charitable trust or is registered under the Societies Registration Act, 1860 (21 of 1860), or under
Commissioner Of Income Tax, Kanpur vs Kamla Town Trust on 16 November, 1995
being a mixture of
charitable and non-charitable objects, could not be treated
to be creating a public charitable trust.
In the meanwhile the Settlor ... objects of general public utility would
clearly indicate that they are meant for public benefit and
would create a public charitable trust. That
The Assistant Commissioner Of Income ... vs Thanthi Trust Etc. Etc on 31 January, 2001
business that was carried on by the Trust
was itself held under trust for public charitable purposes
and it was carried on only ... apply
to a public charitable trust, such as the Trust, which held
the business in trust.
No judgment of this Court has been pointed
S. Kandaswamy Chettiar vs State Of Tamil Nadu And Anr on 12 December, 1984
buildings own-d
by the Hindu, Christian and Muslim religious Public Trusts
and Public Charitable Trusts from all the provisions of the
Act- Whether suffers ... religious and charitable trusts for carrying
out certain religious or charitable purposes. With the
escalation of prices, the religious and charitable
trusts
Trustees Of Gordhandas Govindram ... vs Commissioner Of Income-Tax, Central, ... on 15 February, 1968
public purpose of a charitable nature. Now, a public purpose of a charitable nature would require a charitable purpose which is for general public utility ... public trust" under the Bombay Public Trusts Act was contemplated to be a wider definition than what public Trusts Act was contemplated
M/S.Abraham Memorial Educational ... vs C.Suresh Babu on 7 August, 2012
first accused Trust since the said Act is applicable only to Private Trusts and not to Public Charitable Trusts. He would further submit that ... such property by a Public Trust has been recognised. Thus, in the post Constitutional scenario, a Public Charitable Trust has been unequivocally recognised
J.K. Hosiery Factory vs Commissioner Of Income-Tax on 4 December, 1970
held that the amended trust deed contained certain objects which were charitable and others which were non-charitable. The trust deed did not allocate specifically ... whole is for public charity. According to him there is no mixture of charitable and non-charitable objects in the trust deed and as such
S. Guhan And Ors. vs Rukmini Devi Arundale And Ors. on 19 November, 1986
first plaintiff. Rukmani Devi Arundale in or about 1936, as a public charitable trust. She was the Founder life trustee Director of the Trust ... schedule in the plaint refers to properties belonging to a public charitable trust called Besant Centenary Trust, and which had been impleaded as the second
Sri Agasthyar Trust, Madras vs Commissioner Of Income Tax, Madras on 5 February, 1998
Trust were charitable in nature and, therefore, the appellant was entitled to be regarded as public charitable Trust which would enable ... held that the Agastyar Trust was a public trust and that any donation made to that trust was an allowable deduction under section