https://www.taxtmi.com/caselaws?id=359570 The tribunal held that the activities of the assessee-society constituted business and were not charitable as per the first proviso to Section 2(15) of the Income Tax Act, 1961. Consequently, the assessee was denied the benefit of Section 11 for the assessment years 2010-11 and 2014-15. The tribunal dismissed the appeals, upholding the Revenue's decision based on the nature of the society's activities and its income-earning purpose. The order was issued on April 24, 2018. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 02 May 2018 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359570 The tribunal held that the activities of the assessee-society constituted business and were not charitable as per the first proviso to Section 2(15) of the Income Tax Act, 1961. Consequently, the assessee was denied the benefit of Section 11 for the assessment years 2010-11 and 2014-15. The tribunal dismissed the appeals, upholding the Revenue's decision based on the nature of the society's activities and its income-earning purpose. The order was issued on April 24, 2018. Case-Laws Income Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359570