https://www.taxtmi.com/caselaws?id=786013 Grants from pharmaceutical companies were treated as spent for noncharitable purposes because only 6.2% of receipts funded free medicines for type1 diabetic children while the balance financed seminars, luxury hospitality, entertainment, travel, and payments to officials and relatives. The tribunal accepted the view that such expenditure amounted to networking between doctors and pharma companies and violated professional funding guidelines; thus the society's activities fell outside the statutory definition of charitable purpose and registration under section 12A was rightly refused. No genuine continuing medical education events qualifying for permitted corporate assistance were demonstrated, producing denial of registration. en-us Thu, 29 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 15:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786013 Grants from pharmaceutical companies were treated as spent for noncharitable purposes because only 6.2% of receipts funded free medicines for type1 diabetic children while the balance financed seminars, luxury hospitality, entertainment, travel, and payments to officials and relatives. The tribunal accepted the view that such expenditure amounted to networking between doctors and pharma companies and violated professional funding guidelines; thus the society's activities fell outside the statutory definition of charitable purpose and registration under section 12A was rightly refused. No genuine continuing medical education events qualifying for permitted corporate assistance were demonstrated, producing denial of registration. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786013