charitable institution

Case BriefsSupreme Court

Supreme Court: Interpreting the proviso to Section 2(15) of the Income Tax Act, 1961 (IT Act) introduced by amendment w.e.f. 01.04.2009, the

Case BriefsHigh Courts

Kerala High Court: A Division Bench comprising of Antony Dominic and Dama Seshadri Naidu, JJ. heard appeals dealing with the issue as