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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>Tax computation for charitable trust violations: income taxable after limited revenue deductions, subject to specified disallowances.</h1> Where a trust breaches prescribed conditions, taxable income is computed after allowing deduction only for revenue expenditure (other than capital expenditure) incurred in India for the trust's objects. Breaches include section 13(8)/12A(1)(b)/(ba) failures, excess commercial receipts from non-charitable activity, failure to maintain books, failure to furnish audited report timely, and failure to file returns under sections 139(4A)/139(4C). Deduction of revenue expenditure is permitted only if it is not from corpus, not from borrowings, not linked to previously applied asset acquisitions for depreciation, and not contributions; statutory disallowances such as TDS non-compliance and cash payment limits apply.

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