Case Law Analysis
|Income Tax Appellate Tribunal
Sale of Milk Incidental to Charitable Objects | ITAT Delhi Upholds Section 12A Registration for Gaushala Trust : ITAT Delhi
ITAT Delhi rules sale of milk by a gaushala trust is incidental to its charitable purpose under Section 2(15) proviso, affirming Section 12A registration. The ruling clarifies that receipts from milk sales do not disqualify trusts from tax exemptions if aligned with primary charitable objectives.