https://www.taxtmi.com/caselaws?id=429831 The court clarified that the judgment on the interpretation of Section 2(15) of the Income Tax Act, 1961 in relation to charitable trusts was conclusive for the assessment years in question. While some matters were remitted for further examination, certain conclusions were final, resulting in the dismissal of appeals. The court emphasized that the law declared in the judgment applied to the assessment years before the court, and decisions against the revenue were definitive. No further clarification was deemed necessary, and the application seeking clarification was disposed of accordingly. en-us Thu, 03 Nov 2022 00:00:00 +0530 Mon, 02 Jan 2023 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429831 The court clarified that the judgment on the interpretation of Section 2(15) of the Income Tax Act, 1961 in relation to charitable trusts was conclusive for the assessment years in question. While some matters were remitted for further examination, certain conclusions were final, resulting in the dismissal of appeals. The court emphasized that the law declared in the judgment applied to the assessment years before the court, and decisions against the revenue were definitive. No further clarification was deemed necessary, and the application seeking clarification was disposed of accordingly. Case-Laws Income Tax Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429831