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COMMISSIONER OF WEALTH TAX versus BHARAT CHARITY TRUST


Charitable Purposes Charitable Trust Refusal Refusal Investing in trust funds in which the author is confident or interested in contributing substantially, investment means the collection of shares through the Indian Income Tax Act, 1961. Section 13 Exemption Knowing that the Charity Trust did not violate the provisions of Section 21A Charity Trust entitled to waivers in the Wealth Tax Act, 1957, sections 5 and 21 of an Indian Income Tax Act, 1961, section 13.

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