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    <title>2016 (4) TMI 466 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the decision in favor of the Charitable Trust, emphasizing that despite an amendment in the trust deed, the core charitable nature remained unchanged. The Court dismissed the issue regarding separate business activities, as the trust&#039;s primary objective was deemed charitable. The Court supported the charitable status of the hospital, noting the income was utilized for charitable purposes. The Court found no substantial question of law regarding the application of the principle of double deduction and directed the Tribunal to maintain records for future reference.</description>
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      <link>https://www.taxtmi.com/caselaws?id=326352</link>
      <description>The Court upheld the decision in favor of the Charitable Trust, emphasizing that despite an amendment in the trust deed, the core charitable nature remained unchanged. The Court dismissed the issue regarding separate business activities, as the trust&#039;s primary objective was deemed charitable. The Court supported the charitable status of the hospital, noting the income was utilized for charitable purposes. The Court found no substantial question of law regarding the application of the principle of double deduction and directed the Tribunal to maintain records for future reference.</description>
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