General Public Utility
Legal definition for Indian law research
Definition
General public utility, The words 'general public utility' contained in the definition of charitable purpose are very wide. These words, as held by the Judicial Committee in the case of All India Spinners Association v. C.I.T., (1944) 12 ITR 482 (PC), exclude objects of private gain. Sole Trustee, Lok Shikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10: (1976) 1 SCC 254: (1976) 1 SCR 863
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.