Definition of charitable trust u/s 2(15).

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....out of the judgments of the Supreme Court in the cases of Lok Shikshana Trust Vs. CIT (101 ITR 234) and Indian Chamber of Commerce (101 ITR 796). 2. The Supreme Court have in their recent judgment in Surat Art Silk Cloth Manufacturers Association's case, examined the definition of 'charitable purpose' contained in section 2(15) of the Income-tax Act, 1961 with special reference to the purport of ....