https://www.taxtmi.com/caselaws?id=5854 A State Bar Council is treated as advancing an object of general public utility under section 2(15) of the Income-tax Act, 1961 because its dominant functions are regulatory and public-oriented, including enrolment, disciplinary control, maintenance of professional standards, legal education, law reform, and legal aid. Incidental benefit to advocates does not defeat charitable character, and the optional welfare-fund function does not alter that dominant public purpose. Income from property held for that purpose is therefore eligible for exemption under section 11. en-us Wed, 22 Apr 1981 00:00:00 +0530 Fri, 31 Oct 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5854 A State Bar Council is treated as advancing an object of general public utility under section 2(15) of the Income-tax Act, 1961 because its dominant functions are regulatory and public-oriented, including enrolment, disciplinary control, maintenance of professional standards, legal education, law reform, and legal aid. Incidental benefit to advocates does not defeat charitable character, and the optional welfare-fund function does not alter that dominant public purpose. Income from property held for that purpose is therefore eligible for exemption under section 11. Case-Laws Income Tax Wed, 22 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5854