https://www.taxtmi.com/caselaws?id=29510 A society whose dominant object was to promote and safeguard the business interests of the press in India fell within advancement of objects of general public utility. Incidental receipts from property, subscriptions, sales of hand-books, and letting of rooms did not destroy its charitable character, because the decisive test was whether the predominant purpose of the activity was to earn profit or to further the charitable object. On the facts, the receipts were merely incidental to that dominant purpose, so the exemption was available to the assessee. en-us Tue, 13 May 1980 00:00:00 +0530 Sat, 13 Mar 2010 13:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29510 A society whose dominant object was to promote and safeguard the business interests of the press in India fell within advancement of objects of general public utility. Incidental receipts from property, subscriptions, sales of hand-books, and letting of rooms did not destroy its charitable character, because the decisive test was whether the predominant purpose of the activity was to earn profit or to further the charitable object. On the facts, the receipts were merely incidental to that dominant purpose, so the exemption was available to the assessee. Case-Laws Income Tax Tue, 13 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29510