No Violation of sec. 13(1)(c) in respect of Civil Contract awarded to a Firm in which Managing Trustee of Trust was Proprietor

Deputy Director of Income- Tax Vs Vekkaliamman Educational And Charitable Trust (ITAT Chennai) Conclusion: Exemption under section 11 was allowable and there was no violation of section 13(1)(c) in case the civil contract awarded to a firm in which managing trustee of the trust was the proprietor as the civil contract had been included in the definition of services as per GST laws and also as per Erstwhile Service Tax laws and payment made in under services rendered by the interested persons was not more than the consideration paid for relevant work. Held: Assessee was a registered public char...