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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>Deemed income from educational and medical services to specified persons is taxable, affecting trust exemptions.</h1> Section 13(6) preserves a trust's exemption where providing educational or medical facilities to specified persons is the sole basis for denial, while Section 12(2) deems the value of such services to specified persons as income of the trust chargeable to tax and not eligible for the general exemption for income applied for charitable or religious purposes.

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