Taxing Religious Institutions

Does the exemption provision in Kerala Building Tax Act, 1975 apply to building housing nuns and students? Tune in as we discover why cases are decided so long after they are admitted. What are the different rules for interpreting tax laws, and the different methods to use them. 


Cause Title: Government of Kerala and Another  Versus Mother Superior Adoration Convent 

Case Number: Civil Appeal No. 202 of 2012

Court: Supreme Court of India 

Citation: 2021 SCC OnLine SC 151

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