Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Tamil Nadu Advocates Welfare Fund exempted from Income Tax u/s 23 of AWF
Income TaxOther Legal Matters
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Tamil Nadu Advocates Welfare Fund is exempt from income tax under Section 23 of the Advocates Welfare Fund (AWF) Act. This decision aligns with Section 11 and Section 2(15) of the Income Tax Act, 1961, which cover tax exemptions for income derived from such funds. This ruling ensures that the welfare fund, which supports advocates in Tamil Nadu, will not be subject to income tax.
