https://www.taxtmi.com/caselaws?id=259095 The High Court dismissed the revenue's appeal, ruling that the trust's activities did not violate the proviso to section 2(15) of the Income Tax Act, 1961. The Court found that the trust's focus on skill development and empowerment of women did not constitute engaging in trade, commerce, or business, thereby upholding the Tribunal's decision. en-us Mon, 23 Mar 2015 00:00:00 +0530 Sat, 05 Mar 2016 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259095 The High Court dismissed the revenue's appeal, ruling that the trust's activities did not violate the proviso to section 2(15) of the Income Tax Act, 1961. The Court found that the trust's focus on skill development and empowerment of women did not constitute engaging in trade, commerce, or business, thereby upholding the Tribunal's decision. Case-Laws Income Tax Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259095