https://www.taxtmi.com/caselaws?id=274709 The court dismissed the department's appeals, upholding the Tribunal's decisions to quash the assessment under Sections 147/143(3), allow the exemption under Section 11, and treat the assessee as a local authority. The court emphasized the necessity of full disclosure of material facts by the assessee and reiterated that activities promoting public welfare retain their charitable character even if they generate some income. en-us Mon, 27 Nov 2017 00:00:00 +0530 Thu, 30 Aug 2018 05:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274709 The court dismissed the department's appeals, upholding the Tribunal's decisions to quash the assessment under Sections 147/143(3), allow the exemption under Section 11, and treat the assessee as a local authority. The court emphasized the necessity of full disclosure of material facts by the assessee and reiterated that activities promoting public welfare retain their charitable character even if they generate some income. Case-Laws Income Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274709