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Case Law Details

Case Name : Calicut Islamic Cultural Society Vs. ACIT (ITAT Cochin)
Related Assessment Year :
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RELEVANT EXTRACTS:

When the legislature has categorically defined the purposes like religious and charitable and if the assessee- society is engaged as per their objects in mixed activities, which are partly charitable and partly religious, it cannot be said that section 11(1)(a) does not contemplate such situation.

18. In short, it is not the case of the Assessing Officer or the Commissioner (Appeals) that both the assessees are either not fully or partly engag

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