Supreme Court · 1975 INSC 182 · Decided 28 August 1975
Sole Trustee Loka Shikshana Trust v. Commissioner of Income Tax, Mysore
- Court
- Supreme Court of India
- Citation
- 1975 INSC 182 · [1976] 1 S.C.R. 461
- Case number
- CIVIL APPEAL No. 2130/1970
- Decided
- 28 August 1975
- Bench
- HANS RAJ KHANNA, M. HAMEEDULLAH BEG, A.C. GUPTA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(15), 261
Headnote
461 lncon1e Tax Act, 19'61, Section 2(15)-Definition of 'Charitable purpose'­ "The advancement of anv other object of f?eneral public utility not invof\·ing the carr;inR on of any activity for profit', n1eaning of-"Profit'' if confined onlv to private vrofit. lnco111e Tax Act, 111eani11g a/­ Appellant trust engaged in the business of printing and publication of newspaper and journals and making profits, if entitled to tax exe1nption. Section 2(15) of the Income-tax Act provides that 'charitable purpose' in­ cludes relief of the poor, education
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