https://www.taxtmi.com/caselaws?id=290225 The High Court dismissed the Revenue's appeal, upholding the lower appellate authorities' findings that the respondent's activities aligned with charitable objectives. The Court emphasized the unique nature of the respondent's services, its regulatory function, and its role as the national entity for domain name allocation. By comparing the respondent to established charitable organizations, the Court affirmed the validity of the lower authorities' decisions. Consequently, the Court found no legal basis to intervene and upheld the relief granted to the respondent under Sections 2(15) and 11 of the Income Tax Act, 1961. en-us Tue, 30 Apr 2019 00:00:00 +0530 Tue, 15 Sep 2020 10:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290225 The High Court dismissed the Revenue's appeal, upholding the lower appellate authorities' findings that the respondent's activities aligned with charitable objectives. The Court emphasized the unique nature of the respondent's services, its regulatory function, and its role as the national entity for domain name allocation. By comparing the respondent to established charitable organizations, the Court affirmed the validity of the lower authorities' decisions. Consequently, the Court found no legal basis to intervene and upheld the relief granted to the respondent under Sections 2(15) and 11 of the Income Tax Act, 1961. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290225