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    <title>Section 11 Exemption: Clarifying When Fees and Income Indicate Business Over Charity for Self-Sustaining Organizations.</title>
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    <description>Exemption u/s 11 - charitable or commercial activities - Fee charged and the quantum of income earned can be indicative of the fact that the person is carrying on the business or commerce and not charity - The petitioner has to be substantially self-sustaining in long-term and should not depend upon the Government, in other words, taxpayers should not subsidize the said activities, which nevertheless are charitable and fall under the residuary clause &quot;general public utility&quot;. - AT</description>
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      <description>Exemption u/s 11 - charitable or commercial activities - Fee charged and the quantum of income earned can be indicative of the fact that the person is carrying on the business or commerce and not charity - The petitioner has to be substantially self-sustaining in long-term and should not depend upon the Government, in other words, taxpayers should not subsidize the said activities, which nevertheless are charitable and fall under the residuary clause &quot;general public utility&quot;. - AT</description>
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