https://www.taxtmi.com/caselaws?id=261691 Activities undertaken in direct furtherance of a parent charitable trust's objects must be assessed with reference to those objects. Publishing and selling materials on Swami Vivekananda was treated as connected with the upkeep and awareness of the Vivekananda Rock Memorial and with preservation of a monument or object of historical interest, so the proviso to section 2(15) was not attracted and exemption under section 11 remained available. The depreciation claim was not examined at the appellate stage and lacked discussion in the assessment order, so it required fresh consideration by the Assessing Officer. en-us Wed, 15 Jul 2015 00:00:00 +0530 Mon, 20 Jul 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261691 Activities undertaken in direct furtherance of a parent charitable trust's objects must be assessed with reference to those objects. Publishing and selling materials on Swami Vivekananda was treated as connected with the upkeep and awareness of the Vivekananda Rock Memorial and with preservation of a monument or object of historical interest, so the proviso to section 2(15) was not attracted and exemption under section 11 remained available. The depreciation claim was not examined at the appellate stage and lacked discussion in the assessment order, so it required fresh consideration by the Assessing Officer. Case-Laws Income Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261691