https://www.taxtmi.com/caselaws?id=27520 The High Court of Calcutta clarified that expenditure for charity and donations by a charitable trust running a business undertaking does not fall under section 11(4) of the Income Tax Act, 1961 but should be considered under section 11(3). The Court held in favor of the assessee, ruling against the Department. The case was remanded to the Income Tax Officer for a fresh order. Justice Suhas Chandra Sen concurred with the judgment. en-us Fri, 30 Mar 1984 00:00:00 +0530 Sat, 13 Feb 2010 13:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27520 The High Court of Calcutta clarified that expenditure for charity and donations by a charitable trust running a business undertaking does not fall under section 11(4) of the Income Tax Act, 1961 but should be considered under section 11(3). The Court held in favor of the assessee, ruling against the Department. The case was remanded to the Income Tax Officer for a fresh order. Justice Suhas Chandra Sen concurred with the judgment. Case-Laws Income Tax Fri, 30 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27520