https://www.taxtmi.com/caselaws?id=36515 A State Bar Council constituted under the Advocates Act, 1961 was treated as an institution advancing an object of general public utility under section 2(15) of the Income-tax Act, 1961. The Court reasoned that its functions-enrolling qualified advocates, regulating misconduct, supporting law reform, and safeguarding the rights and interests of advocates-serve the public by securing competent legal services, making the public benefit direct and primary rather than incidental. Applying the wider Indian concept of charity, the Court held that the Council's income from property, including securities, is exempt under section 11. en-us Tue, 08 Aug 1978 00:00:00 +0530 Mon, 22 Mar 2010 18:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36515 A State Bar Council constituted under the Advocates Act, 1961 was treated as an institution advancing an object of general public utility under section 2(15) of the Income-tax Act, 1961. The Court reasoned that its functions-enrolling qualified advocates, regulating misconduct, supporting law reform, and safeguarding the rights and interests of advocates-serve the public by securing competent legal services, making the public benefit direct and primary rather than incidental. Applying the wider Indian concept of charity, the Court held that the Council's income from property, including securities, is exempt under section 11. Case-Laws Income Tax Tue, 08 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36515