https://www.taxtmi.com/caselaws?id=270420 The Tribunal allowed the Society's appeal, directing the AO to grant exemption under Section 11 of the Income Tax Act, 1961. The Society's activities were considered educational, not commercial, and the proviso to Section 2(15) was found inapplicable. The Tribunal did not address the alternative claims under the principle of mutuality and Section 10(23C) as relief was already granted under Section 11. en-us Fri, 16 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270420 The Tribunal allowed the Society's appeal, directing the AO to grant exemption under Section 11 of the Income Tax Act, 1961. The Society's activities were considered educational, not commercial, and the proviso to Section 2(15) was found inapplicable. The Tribunal did not address the alternative claims under the principle of mutuality and Section 10(23C) as relief was already granted under Section 11. Case-Laws Income Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270420