https://www.taxtmi.com/caselaws?id=10170 The High Court upheld the Tribunal's decision that the respondent/assessee is a charitable institution entitled to exemption under sections 11 to 13 of the Income-tax Act. Despite engaging in commercial activities, the court ruled that the respondent's primary activities aligned with charitable purposes, such as growing plants for environmental balance. The court emphasized that the commercial activities did not affect the charitable nature of the respondent's operations, dismissing the Revenue's appeal. en-us Mon, 19 Jul 2004 00:00:00 +0530 Thu, 09 Jul 2009 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10170 The High Court upheld the Tribunal's decision that the respondent/assessee is a charitable institution entitled to exemption under sections 11 to 13 of the Income-tax Act. Despite engaging in commercial activities, the court ruled that the respondent's primary activities aligned with charitable purposes, such as growing plants for environmental balance. The court emphasized that the commercial activities did not affect the charitable nature of the respondent's operations, dismissing the Revenue's appeal. Case-Laws Income Tax Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10170