https://www.taxtmi.com/caselaws?id=36037 The High Court held that the assessee did not qualify for tax exemptions under sections 11(1)(a) and 11(1)(b) of the Income-tax Act, 1961. The court found that the assessee's activities involved profit-making and included non-charitable objectives, thereby denying the exemptions claimed by the assessee. The department's position was upheld, and the assessee was ordered to pay costs assessed at Rs. 200. en-us Mon, 07 Jul 1980 00:00:00 +0530 Fri, 19 Mar 2010 10:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36037 The High Court held that the assessee did not qualify for tax exemptions under sections 11(1)(a) and 11(1)(b) of the Income-tax Act, 1961. The court found that the assessee's activities involved profit-making and included non-charitable objectives, thereby denying the exemptions claimed by the assessee. The department's position was upheld, and the assessee was ordered to pay costs assessed at Rs. 200. Case-Laws Income Tax Mon, 07 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36037