High Court: Institutions Must Prove Income is Solely for Charitable Purposes to Qualify for Tax Exemption u/s 10(23C)(vi.

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....Exemption under Section 10(23C)(vi) - Charitable purpose - Chief Commissioner has been conferred powers to ascertain while judging the genuineness of the activities of the petitioner institution as to whether the petitioner applies its income wholly and exclusively to the objects for which it is constituted/established - HC....