https://www.taxtmi.com/caselaws?id=28227 Applying the dominant-purpose test under section 2(15) of the Income-tax Act, 1961, the Rajasthan HC treated a State Bar Council as a body advancing an object of general public utility because its statutory functions focused on enrolment, discipline, legal education, law reform, legal aid, and the administration of justice; any benefit to advocates was only incidental. On that basis, the Council qualified as charitable in the statutory sense, and the interest income from securities held by it was exempt under section 11 as income from property held for charitable purposes. en-us Mon, 09 Jan 1984 00:00:00 +0530 Fri, 19 Feb 2010 17:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28227 Applying the dominant-purpose test under section 2(15) of the Income-tax Act, 1961, the Rajasthan HC treated a State Bar Council as a body advancing an object of general public utility because its statutory functions focused on enrolment, discipline, legal education, law reform, legal aid, and the administration of justice; any benefit to advocates was only incidental. On that basis, the Council qualified as charitable in the statutory sense, and the interest income from securities held by it was exempt under section 11 as income from property held for charitable purposes. Case-Laws Income Tax Mon, 09 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28227