Trust's Activities Deemed Broadly Charitable, Not Subject to Section 115BBC Stringency of Income Tax Act.

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....Nature of the activity carried on by Trust - Religious or Charitable - merely because the assessee is not limiting itself to disbursing food medicine, providing shelter etc and is also giving lectures on spirituality was not the kind of assessee contemplated under section 115BBC who was to be visited by the rigours of the said section. - AT....