https://www.taxtmi.com/caselaws?id=265738 The Delhi High Court clarified the interpretation of 'general public utility' under Section 2(15) of the Income Tax Act, 1961, for a society providing relief services to the poor. The court found that the society's activities did not amount to trade or commerce, as it did not charge fees from beneficiaries and grants were used for charitable purposes. The court dismissed the Revenue's appeal under Section 260A of the Act, emphasizing the significance of factual findings and lack of profit transfer in determining eligibility for tax exemption. en-us Wed, 23 Sep 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265738 The Delhi High Court clarified the interpretation of 'general public utility' under Section 2(15) of the Income Tax Act, 1961, for a society providing relief services to the poor. The court found that the society's activities did not amount to trade or commerce, as it did not charge fees from beneficiaries and grants were used for charitable purposes. The court dismissed the Revenue's appeal under Section 260A of the Act, emphasizing the significance of factual findings and lack of profit transfer in determining eligibility for tax exemption. Case-Laws Income Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265738