Fwd: P&H high court magnum opus on anatomy of section 2(15) dealing with entire taxability of charitable trusts entire law reviewed and detailed principles explained, also dealing with town improvement trust developing area etc and subject of "general public utility" its advancement; trade, commerce & business words impact & sec.10(20A) versus 2(15),11,12,13 etc & SC Vishweswariya decision 384 ITR 37 explained in extenso

[P.D.RUNGTA]

---------- Forwarded message ----------
From: Kapil Goel <kgoela...@gmail.com>
Date: Tue, Dec 27, 2016 at 7:40 PM
Subject: P&H high court magnum opus on anatomy of section 2(15) dealing with entire taxability of charitable trusts entire law reviewed and detailed principles explained, also dealing with town improvement trust developing area etc and subject of "general public utility" its advancement; trade, commerce & business words impact & sec.10(20A) versus 2(15),11,12,13 etc & SC Vishweswariya decision 384 ITR 37 explained in extenso
To: Kapil Goel <advocate...@gmail.com>, "CA.KAPIL Goel" <kapilnkg...@gmail.com>

P&H high court magnum opus on anatomy of section 2(15) dealing with entire taxability of charitable trusts entire law reviewed and detailed principles explained, also dealing with town improvement trust developing area etc and subject of "general public utility" its advancement; trade, commerce & business words impact & sec.10(20A) versus 2(15),11,12,13 etc & SC Vishweswariya decision 384 ITR 37 explained in extenso

Warm Regards: 
Pramod Dayal Rungta   

M.Com., LL.B., ACMA., DISA(ICAI)., FCA

Past Chairman: EIRC of ICAI (2015-16)

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