https://www.taxtmi.com/caselaws?id=404368 The court allowed the writ petition of the Sri Vaithiyanathaswamy Devasthanam (W.P.No.29315 of 2019), granting exemption under Section 10(23BBA) but clarified that individual constituent temples, endowments, and charities are still liable to tax. The writ petition of the Sri Amirthakadeswaraswamy Devasthanam (W.P.No.29312 of 2019) was dismissed. The decision emphasizes the importance of meeting specific criteria for exemption under Section 10(23BBA) and the necessity for clear role bifurcation within religious and charitable entities for tax purposes. en-us Thu, 18 Feb 2021 00:00:00 +0530 Mon, 22 Feb 2021 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404368 The court allowed the writ petition of the Sri Vaithiyanathaswamy Devasthanam (W.P.No.29315 of 2019), granting exemption under Section 10(23BBA) but clarified that individual constituent temples, endowments, and charities are still liable to tax. The writ petition of the Sri Amirthakadeswaraswamy Devasthanam (W.P.No.29312 of 2019) was dismissed. The decision emphasizes the importance of meeting specific criteria for exemption under Section 10(23BBA) and the necessity for clear role bifurcation within religious and charitable entities for tax purposes. Case-Laws Income Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404368