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    <title>Exemption Denied: Assessee Not Charitable, Services Facilitate Members&#039; Business Activities u/s 11.</title>
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    <description>Claim of exemption under section 11 denied - assessee is rendering services to its members custom house agents, to carry out their business/professional activities - assessee cannot be considered as a charitable organization - AT</description>
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      <description>Claim of exemption under section 11 denied - assessee is rendering services to its members custom house agents, to carry out their business/professional activities - assessee cannot be considered as a charitable organization - AT</description>
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