https://www.taxtmi.com/caselaws?id=188338 Income from letting out a marriage hall by a charitable trust was treated as property income, not business income, because the letting was undertaken to further the trust's charitable objects rather than as an independent business activity. On that basis, the restriction under section 13(1)(bb) did not apply, and the receipts remained eligible for exemption under section 11 of the Income-tax Act, 1961. en-us Thu, 22 Nov 2001 00:00:00 +0530 Fri, 25 Nov 2016 18:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188338 Income from letting out a marriage hall by a charitable trust was treated as property income, not business income, because the letting was undertaken to further the trust's charitable objects rather than as an independent business activity. On that basis, the restriction under section 13(1)(bb) did not apply, and the receipts remained eligible for exemption under section 11 of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188338