https://www.taxtmi.com/caselaws?id=269597 The Tribunal ruled in favor of the assessee, determining that the activities conducted were charitable in nature and not considered trade, commerce, or business under the proviso to section 2(15) of the Income Tax Act. The contributions from non-members were deemed as part of the declared objectives and did not alter the charitable status of the assessee. The concept of mutuality was correctly understood, and the assessee was entitled to exemption under section 11 of the Income Tax Act. en-us Wed, 02 Dec 2015 00:00:00 +0530 Thu, 17 Dec 2015 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269597 The Tribunal ruled in favor of the assessee, determining that the activities conducted were charitable in nature and not considered trade, commerce, or business under the proviso to section 2(15) of the Income Tax Act. The contributions from non-members were deemed as part of the declared objectives and did not alter the charitable status of the assessee. The concept of mutuality was correctly understood, and the assessee was entitled to exemption under section 11 of the Income Tax Act. Case-Laws Income Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269597