https://www.taxtmi.com/caselaws?id=21995 The High Court of Calcutta upheld the Tribunal's decision to deny exemption claimed by a registered trade union association under section 10(24) of the Income-tax Act, 1961. The Court found that the association's primary objectives did not align with the requirement of regulating relations between workmen and employers as mandated for exemption. Despite having an object related to employee relations, the Court emphasized that this was not the association's primary purpose, as evidenced by its focus on trade protection and market development. The Court ruled in favor of the Revenue, affirming the denial of the exemption claim. en-us Wed, 27 Jun 1990 00:00:00 +0530 Sat, 05 Dec 2009 13:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21995 The High Court of Calcutta upheld the Tribunal's decision to deny exemption claimed by a registered trade union association under section 10(24) of the Income-tax Act, 1961. The Court found that the association's primary objectives did not align with the requirement of regulating relations between workmen and employers as mandated for exemption. Despite having an object related to employee relations, the Court emphasized that this was not the association's primary purpose, as evidenced by its focus on trade protection and market development. The Court ruled in favor of the Revenue, affirming the denial of the exemption claim. Case-Laws Income Tax Wed, 27 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21995