https://www.taxtmi.com/caselaws?id=354162 Receipts from membership, domain registration and connectivity charges were held to be incidental to the assessee's charitable objects and therefore within tax-exempt charitable activity under the Income-tax Act; the analysis applied the commercial activity test, emphasised absence of profit motive, and relied on the assessee's performance of nationally designated regulatory functions (including allocation of domain names) as factual support. The operative effect is that such receipts are not treated as taxable commercial income and remain within the scope of the entity's charitable activity, resulting in dismissal of the revenue challenge. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 15 Oct 2019 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354162 Receipts from membership, domain registration and connectivity charges were held to be incidental to the assessee's charitable objects and therefore within tax-exempt charitable activity under the Income-tax Act; the analysis applied the commercial activity test, emphasised absence of profit motive, and relied on the assessee's performance of nationally designated regulatory functions (including allocation of domain names) as factual support. The operative effect is that such receipts are not treated as taxable commercial income and remain within the scope of the entity's charitable activity, resulting in dismissal of the revenue challenge. Case-Laws Income Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354162