Supreme Court of India
Dharmadeepti, Alwaye, Kerala v. The Commissioner of Income Tax, Kerala
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the income from the kurie business is intended to be applied only to the charitable purposes of giving to charity or the promotion of education.
Judgment, page 5
From the 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, funds, trusts with the 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
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2022 M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr.
- 2015 M/s. Queen's Educational Society v. Commissioner of Income Tax
Of those, 1 referred to · 2 mentioned
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