https://www.taxtmi.com/caselaws?id=13061 The High Court held that the Ernakulam District Cement Dealers Association did not qualify as a charitable association under section 2(15) of the Income-tax Act and was not eligible for income exemption under sections 11 to 13. The court ruled in favor of the Revenue, denying the association's tax exemption claim. The judgment underscores the importance of meeting specific criteria for tax exemption eligibility based on an association's objectives and operations. en-us Mon, 17 Sep 2001 00:00:00 +0530 Tue, 26 May 2009 11:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13061 The High Court held that the Ernakulam District Cement Dealers Association did not qualify as a charitable association under section 2(15) of the Income-tax Act and was not eligible for income exemption under sections 11 to 13. The court ruled in favor of the Revenue, denying the association's tax exemption claim. The judgment underscores the importance of meeting specific criteria for tax exemption eligibility based on an association's objectives and operations. Case-Laws Income Tax Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13061