https://www.taxtmi.com/caselaws?id=19374 The High Court of Bombay ruled in favor of the Revenue, denying a charitable trust exemption under section 11 of the Income-tax Act, 1961. The court held that the trust's donations to another trust triggered the provisions of section 13(1)(c)(ii), as trusts are included in the definition of "person" under the Act. By applying section 13(1)(c)(ii), the court upheld the Tribunal's decision, emphasizing that excluding trusts from the definition of "person" would undermine the Act's purpose. No costs were awarded in this case. en-us Mon, 05 Dec 1994 00:00:00 +0530 Thu, 05 Nov 2009 17:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19374 The High Court of Bombay ruled in favor of the Revenue, denying a charitable trust exemption under section 11 of the Income-tax Act, 1961. The court held that the trust's donations to another trust triggered the provisions of section 13(1)(c)(ii), as trusts are included in the definition of "person" under the Act. By applying section 13(1)(c)(ii), the court upheld the Tribunal's decision, emphasizing that excluding trusts from the definition of "person" would undermine the Act's purpose. No costs were awarded in this case. Case-Laws Income Tax Mon, 05 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19374