Supreme Court Upholds Tax Exemption Criteria for Charitable Trusts Under Income Tax Act, 1961 — Clarifies Definition of Charitable Purpose. The court ruled that activities for profit cannot be linked to the advancement of charitable objects under Section 2(15) of the Income Tax Act, 1961....
The Supreme Court addressed the interpretation of 'charitable purpose' under the Income Tax Act, 1961, particularly focusing on Section 2(15) which defines charitable purposes. The case arose from app...




