https://www.taxtmi.com/caselaws?id=410063 Hostel facilities provided only to students as part of an educational institution's setup were treated as ancillary and intrinsic to the assessee society's charitable educational activity. The Tribunal applied the settled principle that where a hostel is maintained in furtherance of the main educational object, the resulting surplus is subservient to that object and cannot be characterised as a separate business activity. On that basis, the surplus from the hostel was not assessable as business income, section 11(4A) was not attracted, and the addition was deleted. en-us Thu, 22 Jul 2021 00:00:00 +0530 Fri, 23 Jul 2021 23:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410063 Hostel facilities provided only to students as part of an educational institution's setup were treated as ancillary and intrinsic to the assessee society's charitable educational activity. The Tribunal applied the settled principle that where a hostel is maintained in furtherance of the main educational object, the resulting surplus is subservient to that object and cannot be characterised as a separate business activity. On that basis, the surplus from the hostel was not assessable as business income, section 11(4A) was not attracted, and the addition was deleted. Case-Laws Income Tax Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410063