https://www.taxtmi.com/caselaws?id=340759 The High Court upheld the Tribunal's decision that the Trust, primarily providing asylum to cows, is entitled to continued registration under Section 12A despite earning revenue from milk sales. The Court emphasized the dominant charitable purpose and ruled that the incidental commercial activity of milk sales does not change the Trust's overall charitable nature. The Court cited precedents to support its decision, highlighting that profit-making intent is crucial for an activity to be deemed commercial, and incidental surpluses from charitable activities do not alter their charitable character. The Revenue's appeal was dismissed, with no costs awarded. en-us Mon, 20 Mar 2017 00:00:00 +0530 Mon, 13 Nov 2017 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340759 The High Court upheld the Tribunal's decision that the Trust, primarily providing asylum to cows, is entitled to continued registration under Section 12A despite earning revenue from milk sales. The Court emphasized the dominant charitable purpose and ruled that the incidental commercial activity of milk sales does not change the Trust's overall charitable nature. The Court cited precedents to support its decision, highlighting that profit-making intent is crucial for an activity to be deemed commercial, and incidental surpluses from charitable activities do not alter their charitable character. The Revenue's appeal was dismissed, with no costs awarded. Case-Laws Income Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340759