https://www.taxtmi.com/caselaws?id=343247 The court upheld the decision against the appellant, emphasizing that the activities conducted were commercial in nature and did not align with charitable objectives, thus making them ineligible for benefits under Section 12AA of the Income Tax Act, 1961. The court referenced a previous judgment and found that similar questions had been answered against the Revenue, leading to the dismissal of the appeal. en-us Wed, 03 May 2017 00:00:00 +0530 Mon, 22 May 2017 07:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343247 The court upheld the decision against the appellant, emphasizing that the activities conducted were commercial in nature and did not align with charitable objectives, thus making them ineligible for benefits under Section 12AA of the Income Tax Act, 1961. The court referenced a previous judgment and found that similar questions had been answered against the Revenue, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343247