Case Law Details
Case Name : Rajah Sir Annamalai Vs CCIT (Madras High Court)
Related Assessment Year : 2011-12 to 2013-14
Courts :
All High Courts Madras High Court
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Rajah Sir Annamalai Vs CCIT (Madras High Court)
The fact that Clause 10 of the Trust Deed states that the fees and charges shall be fixed taking into account the cost of running including future development thereof though without an element of profit motive indicates that the actual intention of the trust is only to generate income by charging fees while admitting children’s to their Schools.
The Deed of Trust has also not declared the source of fund for achieving the purpose. It merely
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