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<h1>Charitable Trust Income Exemption Upheld under Section 11</h1> The High Court of Punjab and Haryana upheld the assessee's exemption of income under section 11 of the Income-tax Act, 1961, ruling in favor of the ... - The High Court of Punjab and Haryana ruled in favor of the assessee, a charitable trust running a tent house, allowing exemption of income under section 11 of the Income-tax Act, 1961. The revenue's appeal was dismissed as the trust's income was considered exempt for charitable purposes, following the Supreme Court's decision in a similar case.
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