Supreme Court · 1975 INSC 218 · Decided 17 September 1975
Indian Chambers of Commerce v. C.I.T., West Bengal-Ii, Calcutta
- Court
- Supreme Court of India
- Citation
- 1975 INSC 218 · [1976] 1 S.C.R. 830
- Case number
- CIVIL APPEAL No. 2129/1970
- Decided
- 17 September 1975
- Bench
- V.R. KRISHNA IYER, A.C. GUPTA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Evidence Act; Constitution; Income Tax Act Section 11
Headnote
l!1come Tax Act (43 of 1961), s.2 (xv)-Charitable purpose, scope of­ Burae11 of proof~Activitv for vrofit ~\!hat is. . Under the Income-tax Act_ 1961 one of the items not includ"ed.in the total income of an assessee for purposes of tax is, under s.11 incon1e derived from . .property h~.ld purpose is defined 1n s.2 (xv). Chambers of commerce, promoting the trade interest of the c~m1?ercial con:imunity, have been regarded as pursuing charitable purposes w1th1n the n1ean1ng of s.2 (xv). But. under cover of charitable purposes they have been indulging in various activitie'S and
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