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    <title>2014 (3) TMI 579 - MADRAS HIGH COURT</title>
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    <description>The High Court confirmed the remand order directing the Assessing Officer to assess whether income earned from letting out property by a Charitable Institution was incidental to its objects or constituted a separate business activity under Sections 11 and 11(4A) of the Income Tax Act, 1961. The Court clarified that if the income was incidental to the objects, it should be treated as income from property. The Court dismissed the appeal related to a miscellaneous petition seeking rectification of the Tribunal&#039;s order, noting no further adjudication was necessary, and disposed of the primary case.</description>
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    <pubDate>Mon, 03 Mar 2014 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 579 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=245126</link>
      <description>The High Court confirmed the remand order directing the Assessing Officer to assess whether income earned from letting out property by a Charitable Institution was incidental to its objects or constituted a separate business activity under Sections 11 and 11(4A) of the Income Tax Act, 1961. The Court clarified that if the income was incidental to the objects, it should be treated as income from property. The Court dismissed the appeal related to a miscellaneous petition seeking rectification of the Tribunal&#039;s order, noting no further adjudication was necessary, and disposed of the primary case.</description>
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      <pubDate>Mon, 03 Mar 2014 00:00:00 +0530</pubDate>
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