https://www.taxtmi.com/caselaws?id=39247 The court determined that the activities of the assessees, including providing film vaults, letting out surplus space, and organizing exhibitions, did not involve carrying on activities for profit but were incidental to their primary charitable purposes. Consequently, the income derived from these activities qualified for exemption under Section 11(1) of the Income-tax Act, 1961. The court ruled in favor of the assessees, holding that their income was exempt from taxation. en-us Thu, 15 Apr 1976 00:00:00 +0530 Wed, 14 Apr 2010 10:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39247 The court determined that the activities of the assessees, including providing film vaults, letting out surplus space, and organizing exhibitions, did not involve carrying on activities for profit but were incidental to their primary charitable purposes. Consequently, the income derived from these activities qualified for exemption under Section 11(1) of the Income-tax Act, 1961. The court ruled in favor of the assessees, holding that their income was exempt from taxation. Case-Laws Income Tax Thu, 15 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39247