COMMISSIONER OF INCOME-TAX versus GUJARATHI MANDAL
Charitable Purposes Refusal to grant charitable trusts Section 13 (1) (b) Section 13 (1) (b) applies only to a trust made for the benefit of a particular religious class or caste Section 13 (1) (b) is not Will apply to the trust to promote the interests of the Indian Income Tax Act, 1961, sections 11 and 13 of the linguistic group and their religious, social and moral standards.
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