https://www.taxtmi.com/caselaws?id=8544 The court ruled in favor of the Cochin Chamber of Commerce and Industry, holding that the income derived from issuing certificates for survey and weighment should be exempt from tax under charitable purposes as per section 11(1)(a) of the Income-tax Act, 1961. The court emphasized that as long as the activity is for general public utility and not for profit, the income should not disqualify it from being considered charitable. The Chamber's objective of advancing trade and commerce was deemed an object of general public utility, justifying the exemption of its income. en-us Fri, 25 Feb 1972 00:00:00 +0530 Thu, 30 Apr 2009 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8544 The court ruled in favor of the Cochin Chamber of Commerce and Industry, holding that the income derived from issuing certificates for survey and weighment should be exempt from tax under charitable purposes as per section 11(1)(a) of the Income-tax Act, 1961. The court emphasized that as long as the activity is for general public utility and not for profit, the income should not disqualify it from being considered charitable. The Chamber's objective of advancing trade and commerce was deemed an object of general public utility, justifying the exemption of its income. Case-Laws Income Tax Fri, 25 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8544