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COMMISSIONER OF INCOME-TAX versus DHARRNADEEPTI


Charitable Purpose Charitable Trust Business Expenses Section 13 (1) (bb) Assessment in the Business of Running Cases that Assissee's income from the Korean business was income from property under the Trust for charitable purposes which is public benefit. Purpose and running during business. Acting on the basic purpose of the Exemption Trust with the entry of trust 13 (1) (BB), the Indian Income Tax Act, 1961, sections L4 (1) (A) and 13 (1) (BB) Will not waive the right to assume the waiver. )

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