https://www.taxtmi.com/caselaws?id=65026 The Tribunal allowed the appellant's appeals, holding that the organization was entitled to exemption under section 10(23C)(iv) of the Income-tax Act. The Tribunal emphasized the charitable nature of the appellant's activities and ruled that maintaining separate books of account was unnecessary due to the singular nature of its business activity. As a result, the appellant was granted the exemption for the relevant assessment years, and other grounds raised were not adjudicated upon as they were considered consequential to the main issue. en-us Wed, 20 Dec 2000 00:00:00 +0530 Mon, 13 Jun 2011 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65026 The Tribunal allowed the appellant's appeals, holding that the organization was entitled to exemption under section 10(23C)(iv) of the Income-tax Act. The Tribunal emphasized the charitable nature of the appellant's activities and ruled that maintaining separate books of account was unnecessary due to the singular nature of its business activity. As a result, the appellant was granted the exemption for the relevant assessment years, and other grounds raised were not adjudicated upon as they were considered consequential to the main issue. Case-Laws Income Tax Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65026