https://www.taxtmi.com/caselaws?id=340476 The court affirmed the Tribunal's decision, ruling in favor of the assessee and dismissing the Revenue's appeal. The court held that the assessee's activities qualified as charitable under Section 2 [15], entitling them to exemption under Section 11 [1](a) of the Income Tax Act. Additionally, the court determined that the assessee was eligible for benefits under Sections 11 and 12, as their activities fell under "medical relief" and not commercial activities, as contended by the Revenue. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340476 The court affirmed the Tribunal's decision, ruling in favor of the assessee and dismissing the Revenue's appeal. The court held that the assessee's activities qualified as charitable under Section 2 [15], entitling them to exemption under Section 11 [1](a) of the Income Tax Act. Additionally, the court determined that the assessee was eligible for benefits under Sections 11 and 12, as their activities fell under "medical relief" and not commercial activities, as contended by the Revenue. Case-Laws Income Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340476