https://www.taxtmi.com/caselaws?id=39153 The court held that the respondent-association does not qualify for exemption under section 11 of the Income-tax Act due to its mixed charitable and non-charitable purposes. The association's income, including earnings from the coal business, was deemed taxable as carrying on activities for profit disqualifies an entity from exemption under section 11 if the purpose is general public utility. The Appellate Assistant Commissioner was found to have the authority to exempt the entire income, but this was irrelevant in light of the association's disqualification for exemption. en-us Fri, 14 Nov 1975 00:00:00 +0530 Tue, 13 Apr 2010 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39153 The court held that the respondent-association does not qualify for exemption under section 11 of the Income-tax Act due to its mixed charitable and non-charitable purposes. The association's income, including earnings from the coal business, was deemed taxable as carrying on activities for profit disqualifies an entity from exemption under section 11 if the purpose is general public utility. The Appellate Assistant Commissioner was found to have the authority to exempt the entire income, but this was irrelevant in light of the association's disqualification for exemption. Case-Laws Income Tax Fri, 14 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39153