August 2002

Sec. 2(15)

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-club was not a charitable institution within the meaning of s. 2(15) of the IT Act, 1961.? Whether, on the facts and in the circumstances of the case, the income of the assessee was entitled to exemption either under s. 11 of the IT Act, 1961 r/w s. 2(15) of the IT Act, or under the principle of mutuality.?

High Court Of Bombay Deccan Gymkhana (Oldest Trust) vs. CIT Sections 2(15), 11 Asst. Year 1973-74, 1974-75, 1976-77, 1977-78, 1978-79,

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