https://www.taxtmi.com/caselaws?id=237756 A trust engaged in Ayurveda, yoga, naturopathy and related charitable activities was found to have predominant objects of medical relief, education and relief to the poor, so exemption under sections 11 and 12 was available. The proviso to section 2(15) was held inapplicable because the trust was not pursuing the residuary object of advancement of any other object of general public utility. Manufacturing and sale of ayurvedic preparations, maintained with separate books and used to support the charitable objects, were treated as incidental activities, and the inter-trust donation for yoga-related facilities was accepted as valid application of income under section 11. en-us Tue, 27 Aug 2013 00:00:00 +0530 Fri, 25 Mar 2016 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237756 A trust engaged in Ayurveda, yoga, naturopathy and related charitable activities was found to have predominant objects of medical relief, education and relief to the poor, so exemption under sections 11 and 12 was available. The proviso to section 2(15) was held inapplicable because the trust was not pursuing the residuary object of advancement of any other object of general public utility. Manufacturing and sale of ayurvedic preparations, maintained with separate books and used to support the charitable objects, were treated as incidental activities, and the inter-trust donation for yoga-related facilities was accepted as valid application of income under section 11. Case-Laws Income Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237756