https://www.taxtmi.com/caselaws?id=329509 The Tribunal allowed the appeal of the assessee, restoring the exemption under Section 11. It held that the primary purpose of the assessee was charitable, and profitable incidental activities did not change its charitable nature. The Tribunal concluded that the assessee was not affected by the proviso to Section 2(15) and emphasized the principle of consistency in tax assessments. en-us Wed, 29 Jun 2016 00:00:00 +0530 Sat, 02 Jul 2016 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329509 The Tribunal allowed the appeal of the assessee, restoring the exemption under Section 11. It held that the primary purpose of the assessee was charitable, and profitable incidental activities did not change its charitable nature. The Tribunal concluded that the assessee was not affected by the proviso to Section 2(15) and emphasized the principle of consistency in tax assessments. Case-Laws Income Tax Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329509