Kerala Building Tax Act, 1975

Supreme Court clarifies the scope of “Charitable Purpose” under the Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) INSC 98 (9 February 2023)

/ Charitable Purpose, Dhananjaya Y Chandrachud, J B Pardiwala, Judges, Kerala Building Tax Act, 1975, Kerala Building Tax Act, 1975 with Section 3(1)(b), Pamidighantam Sri Narasimha, Tax Exemption

Supreme Court Clarifies “Charitable Purpose” Under Kerala Building Tax Act Date of the Judgment: 9 February 2023 Citation: (2023) INSC 98 Judges: Dr Dhananjaya Y Chandrachud, CJI, Pamidighantam Sri Narasimha, J, J B Pardiwala, J Can the term “charitable purpose” be narrowly defined only as “relief of the poor and free medical relief” under the […]

Supreme Court clarifies the scope of “Charitable Purpose” under the Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) INSC 98 (9 February 2023) Read Post »

Supreme Court clarifies the scope of ‘Charitable Purpose’ under Kerala Building Tax Act in exemption claims: Lisie Medical Institutions vs. State of Kerala (2023)

/ Charitable Purpose, Dhananjaya Y Chandrachud, J.B. Pardiwala, Judges, Kerala Building Tax Act, 1975, Kerala Building Tax Act, 1975 with Section 3(1), Pamidighantam Sri Narasimha, Tax Exemption, Tax Law

Supreme Court Clarifies ‘Charitable Purpose’ Under Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) LEGAL ISSUE: What constitutes “charitable purpose” for exemption under the Kerala Building Tax Act, 1975? CASE TYPE: Tax Law Case Name: M/s Lisie Medical Institutions vs. The State of Kerala & Ors. Judgment Date: February 9, 2023

Supreme Court clarifies the scope of ‘Charitable Purpose’ under Kerala Building Tax Act in exemption claims: Lisie Medical Institutions vs. State of Kerala (2023) Read Post »

Supreme Court Clarifies “Charitable Purpose” under Section 2(15) of Income Tax Act, 1961: Assistant Commissioner of Income Tax vs. Ahmedabad Urban Development Authority (2022)

/ Charitable Purpose, Income Tax Act, 1961, Income Tax Act, 1961 with Section 11, Income Tax Act, 1961 with Section 2(15), Judges, Pamidighantam Sri Narasimha, S. Ravindra Bhat, Uday Umesh Lalit

Supreme Court Clarifies “Charitable Purpose” under Section 2(15) of Income Tax Act, 1961 Date of the Judgment: 19 October 2022 Citation: (2022) INSC 900 Judges: Uday Umesh Lalit, CJI, S. Ravindra Bhat, J, Pamidighantam Sri Narasimha, J. Can organizations involved in activities that generate revenue, such as trade or business, still be considered charities for

Supreme Court Clarifies “Charitable Purpose” under Section 2(15) of Income Tax Act, 1961: Assistant Commissioner of Income Tax vs. Ahmedabad Urban Development Authority (2022) Read Post »

Supreme Court clarifies tax exemptions for religious and educational buildings: Government of Kerala vs. Mother Superior Adoration Convent (2021)

/ B.R. Gavai, Judges, Kerala Building Tax Act, 1975, Kerala Building Tax Act, 1975 with Section 2(e), Kerala Building Tax Act, 1975 with Section 3(1)(b), Kerala Building Tax Act, 1975 with Section 5A, R.F. Nariman

Supreme Court Clarifies Building Tax Exemptions for Religious and Educational Institutions in Kerala LEGAL ISSUE: Interpretation of tax exemption for buildings used for religious and educational purposes. CASE TYPE: Tax Law. Case Name: Government of Kerala & Anr. vs. Mother Superior Adoration Convent. [Judgment Date]: March 1, 2021. Introduction Date of the Judgment: March 1,

Supreme Court clarifies tax exemptions for religious and educational buildings: Government of Kerala vs. Mother Superior Adoration Convent (2021) Read Post »

Supreme Court Upholds Free Treatment Mandate for Hospitals on Concessional Land: Union of India vs. Mool Chand Khairati Ram Trust (2018)

/ Arun Mishra, Charitable Institutions, Charitable Purpose, Charity Law, Concessional Rates, Constitutional Law, Constitutional Law with Article 19(1)(g), Constitutional Law with Article 21, Fundamental Rights, Government Land Allotment, Judges, Land Law, Uday Umesh Lalit

Supreme Court Upholds Free Treatment Mandate for Hospitals on Concessional Land: Union of India vs. Mool Chand Khairati Ram Trust (2018) LEGAL ISSUE: Whether hospitals, granted land at concessional rates, can be mandated to provide free medical treatment to economically weaker sections of society. CASE TYPE: Civil Law – Public Interest Litigation Case Name: Union

Supreme Court Upholds Free Treatment Mandate for Hospitals on Concessional Land: Union of India vs. Mool Chand Khairati Ram Trust (2018) Read Post »

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