Pure Charity Performance of Activity without Consideration is not Envisioned u/s 2(15) of Income Tax Act as GPU object: ITAT [Read Order]

Pure Charity Performance of Activity without Consideration is not Envisioned under Section 2(15) of the Income Tax Act, 1961, as General Public Utility (GPU) object, rules, ITAT
ITAT - ITAT Mumbai - Income Tax - Charitable activities - GPU - General Public Utility - TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) observed that Pure Charity Performance of Activity without Consideration is not envisioned under Section 2(15) of the Income Tax Act, 1961, as General Public Utility ( GPU ) object The Assessing Officer ( AO ) interpreted the second provision to Section 2(15) of…

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