Supreme Court · 1978 INSC 114 · Decided 24 July 1978
Dharmadeepti, Alwaye, Kerala v. The Commissioner of Income Tax, Kerala
- Court
- Supreme Court of India
- Citation
- 1978 INSC 114 · [1978] 3 S.C.R. 1038
- Case number
- CIVIL APPEAL No. 82/1975
- Decided
- 24 July 1978
- Bench
- Y.V. CHANDRACHUD, D.A. DESAI, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 25; Income Tax Act Section 2(15), 261
Headnote
Income Ta.x Act 1961-Sections 2(15) and 11 (1) (a)-Main objects to be pursued by the company which has been granted a licence under s. 25 of the Companies Act were (i) to give charity and (ii) to promote education and (iii) to establish or aid in the establishment of associations institutions, object of promoting charity and! or education and the objects incidental or ancillary to the attainment of the said objects was "to run Chitties (Kuries)-Whether the said objects identifiable with the first two heads 'relief of the poor' and "education" in the definition of
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