Exemptions

Case Study Exemptions

Profiteering is not permissible in the field of professional/educational courses

August 25, 2025

Case Study Exemptions

Joint holding of property can be a drawback too

August 25, 2025

Case Study Exemptions

House purchase exemption

August 25, 2025

Case Study Exemptions

Mis-utilisation of funds may risk exemption

August 25, 2025

Case Study Exemptions

Charitable institutions may lose exemption for any statutory offences

August 25, 2025

Case Study Exemptions

Supreme Court dicta on charities need fine tuning

August 25, 2025

Case Study Exemptions

Proviso to 2(15) is intent driven and has very limited application

August 25, 2025

Case Study Exemptions

Miserable on income tax lawmakers

August 25, 2025

Case Study Exemptions

What after cancellation of exemption/registration

August 25, 2025

Case Study Exemptions

New colour to provider of ‘education’ and its definition

August 25, 2025

Case Study Exemptions

Professional education has charitable character

August 25, 2025

Case Study Exemptions

Charity can be combined with religious activities

August 25, 2025

Case Study Exemptions

Sikhs/Hindus are old age expressions of charity

August 25, 2025

Case Study Exemptions

Doctrine of substantive benefit

August 25, 2025

Case Study Exemptions

power to cancel 12A registration

August 25, 2025