https://www.taxtmi.com/caselaws?id=466569 Receipts from systematic hiring of the institution's conference facility were treated as business income because the society actively commercialised the premises, imposed conditions, and provided attendant services; accordingly those receipts are chargeable under section 11(4A). Expenditure on publications and salaries of support and administrative staff was held to be integral and incidental to the institution's research and archival activities; therefore the CIT(A)'s allowance of accumulations and exemptions under section 11(2) and related findings on application/non utilisation under section 11(3) are confirmed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 11 Feb 2026 16:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466569 Receipts from systematic hiring of the institution's conference facility were treated as business income because the society actively commercialised the premises, imposed conditions, and provided attendant services; accordingly those receipts are chargeable under section 11(4A). Expenditure on publications and salaries of support and administrative staff was held to be integral and incidental to the institution's research and archival activities; therefore the CIT(A)'s allowance of accumulations and exemptions under section 11(2) and related findings on application/non utilisation under section 11(3) are confirmed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466569