https://www.taxtmi.com/caselaws?id=271893 The Tribunal allowed the appeal of the assessee-society, holding that it qualified for exemption under sec. 11 of the Act as a charitable institution. The society's promotion of golf, along with incidental income from various fees, was not deemed commercial activities. The Tribunal rejected arguments against applying mutuality principles, finding the society eligible for tax exemption based on its charitable endeavors. Consequently, the Assessing Officer was directed to grant exemption for the society's income utilized in promoting golf and maintaining environmental sustainability. en-us Thu, 14 Jan 2016 00:00:00 +0530 Sat, 20 Feb 2016 10:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271893 The Tribunal allowed the appeal of the assessee-society, holding that it qualified for exemption under sec. 11 of the Act as a charitable institution. The society's promotion of golf, along with incidental income from various fees, was not deemed commercial activities. The Tribunal rejected arguments against applying mutuality principles, finding the society eligible for tax exemption based on its charitable endeavors. Consequently, the Assessing Officer was directed to grant exemption for the society's income utilized in promoting golf and maintaining environmental sustainability. Case-Laws Income Tax Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271893