ASSISTANT COMMISSIONER OF INCOME-TAX versus THANTHI TRUST
Under the Charity Trust News Trust, the trust chapel aims to educate and relieve the poor that business should continue only when the basic purpose of the trust is truly fulfilled. Not kept as a corpse. The change of law has not been fulfilled. The requirement that the trust should have a public religious purpose is not satisfied. Further changes to the law also require that the business must be united to achieve the objectives of the Confident Indian Income Tax Act, 1961, section 11 (4A) [before and after 1992 and 13 (1) (bb) amended]
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