https://www.taxtmi.com/caselaws?id=462540 Advancing loans to poor women in villages was characterised as relief of the poor under the first limb of Section 2(15) of the Income-tax Act, 1961, because the activity directly answered that charitable description. Once so classified, it could not be treated as advancement of any other object of general public utility for the purpose of denying charitable status. The Revenue's challenge therefore failed. en-us Mon, 19 Dec 2016 00:00:00 +0530 Sun, 29 Jun 2025 16:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462540 Advancing loans to poor women in villages was characterised as relief of the poor under the first limb of Section 2(15) of the Income-tax Act, 1961, because the activity directly answered that charitable description. Once so classified, it could not be treated as advancement of any other object of general public utility for the purpose of denying charitable status. The Revenue's challenge therefore failed. Case-Laws Income Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462540