https://www.taxtmi.com/caselaws?id=7727 Section 2(15) of the Income-tax Act confines the words "not involving the carrying on of any activity for profit" to the residuary category of advancement of any other object of general public utility, and not to relief of the poor, education, or medical relief. A trust whose stated object necessarily requires a commercial business activity, such as running a newspaper, falls outside the statutory definition of charitable purpose. On that reasoning, income of such a trust is not entitled to exemption under section 11(1)(a) read with section 2(15). en-us Thu, 12 Feb 1970 00:00:00 +0530 Wed, 18 Mar 2009 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7727 Section 2(15) of the Income-tax Act confines the words "not involving the carrying on of any activity for profit" to the residuary category of advancement of any other object of general public utility, and not to relief of the poor, education, or medical relief. A trust whose stated object necessarily requires a commercial business activity, such as running a newspaper, falls outside the statutory definition of charitable purpose. On that reasoning, income of such a trust is not entitled to exemption under section 11(1)(a) read with section 2(15). Case-Laws Income Tax Thu, 12 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7727