https://www.taxtmi.com/caselaws?id=66521 The Appellate Tribunal ITAT Hyderabad-B ruled that the activities of two religious Mutts, involving the sale of surplus prasadams to pilgrims, did not constitute a business under section 11(4A). The Tribunal emphasized that the Mutts' actions were aligned with their religious duties and not driven by commercial intent, thereby upholding their tax exemption eligibility under section 11. The appeals were allowed, affirming that the Mutts were not engaged in business activities and could retain their tax-exempt status. en-us Mon, 24 Jul 1989 00:00:00 +0530 Sat, 26 Feb 2011 13:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66521 The Appellate Tribunal ITAT Hyderabad-B ruled that the activities of two religious Mutts, involving the sale of surplus prasadams to pilgrims, did not constitute a business under section 11(4A). The Tribunal emphasized that the Mutts' actions were aligned with their religious duties and not driven by commercial intent, thereby upholding their tax exemption eligibility under section 11. The appeals were allowed, affirming that the Mutts were not engaged in business activities and could retain their tax-exempt status. Case-Laws Income Tax Mon, 24 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66521