https://www.taxtmi.com/caselaws?id=413127 The High Court upheld the decision of the ITAT and CIT(A) regarding the charitable nature of the association's activities. The Court found that the association, despite having commercial income sources, operated for public benefit without profit motives. It concluded that the association's activities fell within the scope of charitable purposes under Section 2(15) of the Act. The Court emphasized that appellate courts should not interfere with factual findings unless there is a substantial question of law. As there was no merit in the appeal, it was dismissed. en-us Thu, 30 Sep 2021 00:00:00 +0530 Mon, 10 Oct 2022 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413127 The High Court upheld the decision of the ITAT and CIT(A) regarding the charitable nature of the association's activities. The Court found that the association, despite having commercial income sources, operated for public benefit without profit motives. It concluded that the association's activities fell within the scope of charitable purposes under Section 2(15) of the Act. The Court emphasized that appellate courts should not interfere with factual findings unless there is a substantial question of law. As there was no merit in the appeal, it was dismissed. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413127