https://www.taxtmi.com/caselaws?id=336973 The court dismissed the appeal in ITA No. 62 of 2015, ruling that the appellant's activities were profit-oriented and did not meet the charitable criteria under the amended Section 2(15) of the Income Tax Act. Conversely, the court upheld the appeal in ITA No. 147 of 2016, affirming that Improvement Trust, Moga's endeavors were charitable in nature and not primarily motivated by profit. en-us Fri, 23 Dec 2016 00:00:00 +0530 Sat, 04 Feb 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336973 The court dismissed the appeal in ITA No. 62 of 2015, ruling that the appellant's activities were profit-oriented and did not meet the charitable criteria under the amended Section 2(15) of the Income Tax Act. Conversely, the court upheld the appeal in ITA No. 147 of 2016, affirming that Improvement Trust, Moga's endeavors were charitable in nature and not primarily motivated by profit. Case-Laws Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336973