Interpretation of phrase "any other object of public utility not involving the carrying on of any activity for profit".

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....dergone a radical change with the decision of the Supreme Court in the case of Lok Shikshana Trust (101-ITR 234). The Supreme Court has, in this decision, given a restrictive interpretation of the phrase "any other object of public utility not involving the carrying on of any activity for profit", occuring in the definition of "charitable purpose" contained in sec.2(15) of the I.T.Act, 1961. 2.....