LAWS(KER)-1984-8-22

COMMISSIONER OF INCOME TAX Vs. NARAYANA TRUST

Decided On August 23, 1984
COMMISSIONER OF INCOME-TAX Appellant
V/S
SREE NARAYANA TRUST Respondents

JUDGEMENT

(1.) The Income Tax Appellate Tribunal, Cochin Bench has, pursuant to the judgment of this Court in OP. No. 1960 of 1977, referred to us the following question:

(2.) The objects of the trust, as stated in the deed, are:

(3.) S.2(15) defines charitable purpose as follows: