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    <title>1984 (2) TMI 7 - MADRAS High Court</title>
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    <description>The High Court held that the business of the printing press operated by the trust was held under trust for charitable purposes, entitling it to exemption under section 11 of the Income-tax Act, 1961. The Court affirmed the Tribunal&#039;s decision, emphasizing that the trust&#039;s activities aligned with the definition of &quot;charitable purpose&quot; in the Act. The Revenue was directed to bear the costs of the assessee&#039;s counsel.</description>
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      <link>https://www.taxtmi.com/caselaws?id=26277</link>
      <description>The High Court held that the business of the printing press operated by the trust was held under trust for charitable purposes, entitling it to exemption under section 11 of the Income-tax Act, 1961. The Court affirmed the Tribunal&#039;s decision, emphasizing that the trust&#039;s activities aligned with the definition of &quot;charitable purpose&quot; in the Act. The Revenue was directed to bear the costs of the assessee&#039;s counsel.</description>
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      <pubDate>Mon, 06 Feb 1984 00:00:00 +0530</pubDate>
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