https://www.taxtmi.com/caselaws?id=9631 The Court upheld the decision granting exemption under section 11 of the Income-tax Act to a society running a kalyana mandapam as a charitable activity. The society's construction and letting out of the mandapam for nominal rent aligned with its charitable purpose, fulfilling the conditions for exemption under sections 11 and 12AA. The Court dismissed the Revenue's appeals, affirming that the society's operations qualified as charitable and rejecting the argument to tax its income as business income. en-us Tue, 28 Feb 2006 00:00:00 +0530 Sun, 28 Jun 2009 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9631 The Court upheld the decision granting exemption under section 11 of the Income-tax Act to a society running a kalyana mandapam as a charitable activity. The society's construction and letting out of the mandapam for nominal rent aligned with its charitable purpose, fulfilling the conditions for exemption under sections 11 and 12AA. The Court dismissed the Revenue's appeals, affirming that the society's operations qualified as charitable and rejecting the argument to tax its income as business income. Case-Laws Income Tax Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9631