https://www.taxtmi.com/caselaws?id=371346 The tribunal upheld the Commissioner of Income Tax (Appeals) decision that the assessee's activities were charitable and not commercial, thus eligible for exemption under Sections 11 and 12 of the Income Tax Act. It found that the dominant object of the assessee was charitable, and any incidental commercial activity did not negate its charitable purpose. The tribunal dismissed the revenue's appeal, affirming that the assessee's activities were not hit by the proviso to Section 2(15). en-us Wed, 28 Nov 2018 00:00:00 +0530 Mon, 03 Dec 2018 09:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371346 The tribunal upheld the Commissioner of Income Tax (Appeals) decision that the assessee's activities were charitable and not commercial, thus eligible for exemption under Sections 11 and 12 of the Income Tax Act. It found that the dominant object of the assessee was charitable, and any incidental commercial activity did not negate its charitable purpose. The tribunal dismissed the revenue's appeal, affirming that the assessee's activities were not hit by the proviso to Section 2(15). Case-Laws Income Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371346