https://www.taxtmi.com/caselaws?id=28669 A State Bar Council constituted under the Advocates Act is a body corporate and therefore a juristic person falling within "person" as an artificial juridical person under the Income-tax Act. It is also a taxable entity under section 2(31). Its statutory role in regulating and improving the legal profession shows a dominant object of general public utility, with no profit motive established, so it qualifies as an for charitable purpose under section 2(15). The provisions of section 10(23A) and section 11 are not mutually exclusive, and both forms of relief may be claimed where their respective conditions are satisfied. en-us Thu, 30 Sep 1982 00:00:00 +0530 Wed, 24 Feb 2010 16:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28669 A State Bar Council constituted under the Advocates Act is a body corporate and therefore a juristic person falling within "person" as an artificial juridical person under the Income-tax Act. It is also a taxable entity under section 2(31). Its statutory role in regulating and improving the legal profession shows a dominant object of general public utility, with no profit motive established, so it qualifies as an for charitable purpose under section 2(15). The provisions of section 10(23A) and section 11 are not mutually exclusive, and both forms of relief may be claimed where their respective conditions are satisfied. Case-Laws Income Tax Thu, 30 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28669