https://www.taxtmi.com/highlights?id=37375 Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one or two years it cannot lead to the fact that assessee is existing for making profit. It is required to be ascertained that whether profit making is not the driving force or dominant objective of the assessee. - AT en-us Thu, 04 Jan 2018 18:26:25 +0530 Thu, 04 Jan 2018 18:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37375 Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one or two years it cannot lead to the fact that assessee is existing for making profit. It is required to be ascertained that whether profit making is not the driving force or dominant objective of the assessee. - AT Highlights Income Tax Thu, 04 Jan 2018 18:26:25 +0530 https://www.taxtmi.com/highlights?id=37375