Supreme Court Clarifies Interpretation of Charitable Purpose Exemption Under Kerala Building Tax Act, 1975 and Overrules Prior Judgment. The Court held that 'charitable purpose' under Section 3(1)(b) is not confined to relief of the poor and free medical relief as the Explanation uses 'includes', indicating a non-exhaustive definition, while upholding that 'principally used' means dominant purpose.
9 Feb 2023The Supreme Court of India, in a reference to a three-judge bench, addressed a dispute concerning the interpretation of exemption provisions under the...
