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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Application of income for charitable purposes: repayment of trust debts and student loans may qualify if not a money lending business.</h1> Repayment of a loan originally taken to fulfil a trust object constitutes application of income for charitable purposes. Loans by an educational trust are application of income only when they form part of the trust's educational object; if the sole object is granting interest-bearing loans, that amounts to a money-lending business. Repayments received are treated as income in the year of receipt.

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