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    <title>1997 (11) TMI 91 - CALCUTTA High Court</title>
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    <description>Exemption under section 11(4A) remained available to a charitable institution where the predominant object of the activity was charitable and not the earning of profit. The presence of some profit from the activity did not, by itself, destroy the institution&#039;s charitable character or justify denial of exemption. Applying that test, the institution was held entitled to exemption, and the referred question was answered in the affirmative in its favour.</description>
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      <title>1997 (11) TMI 91 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=17220</link>
      <description>Exemption under section 11(4A) remained available to a charitable institution where the predominant object of the activity was charitable and not the earning of profit. The presence of some profit from the activity did not, by itself, destroy the institution&#039;s charitable character or justify denial of exemption. Applying that test, the institution was held entitled to exemption, and the referred question was answered in the affirmative in its favour.</description>
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