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    <title>2001 (10) TMI 1172 - DELHI HIGH COURT</title>
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    <description>Premises used exclusively for research, education and allied medical work were treated as being used for a charitable purpose, so the exemption under Section 115(4) of the Delhi Municipal Corporation Act was available. The court also treated government grants-in-aid and project-linked donations as voluntary contributions of appreciable substance, and noted that the institution applied income to its objects without distributing profits, dividends or bonus, satisfying the proviso to Section 115(4). The existence of an alternative appellate remedy was held not to bar writ relief, as it is a matter of discretion rather than jurisdiction.</description>
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    <pubDate>Fri, 12 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 1172 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=192814</link>
      <description>Premises used exclusively for research, education and allied medical work were treated as being used for a charitable purpose, so the exemption under Section 115(4) of the Delhi Municipal Corporation Act was available. The court also treated government grants-in-aid and project-linked donations as voluntary contributions of appreciable substance, and noted that the institution applied income to its objects without distributing profits, dividends or bonus, satisfying the proviso to Section 115(4). The existence of an alternative appellate remedy was held not to bar writ relief, as it is a matter of discretion rather than jurisdiction.</description>
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      <pubDate>Fri, 12 Oct 2001 00:00:00 +0530</pubDate>
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