https://www.taxtmi.com/caselaws?id=468223 Systematic dissemination of specialised medical knowledge through neurology conferences, seminars and workshops can qualify as "education" within section 2(15) of the Income-tax Act, 1961. Receipts from delegate fees and sponsorships did not attract the proviso to section 2(15) on these facts, because the activities were treated as educational, the surplus was applied to the trust's objects, and no private diversion or profit motive was shown. The commentary further notes that exemption under section 11 was therefore not denied, and the assessee remained entitled to charitable exemption for the year under review. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 20 Apr 2026 17:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468223 Systematic dissemination of specialised medical knowledge through neurology conferences, seminars and workshops can qualify as "education" within section 2(15) of the Income-tax Act, 1961. Receipts from delegate fees and sponsorships did not attract the proviso to section 2(15) on these facts, because the activities were treated as educational, the surplus was applied to the trust's objects, and no private diversion or profit motive was shown. The commentary further notes that exemption under section 11 was therefore not denied, and the assessee remained entitled to charitable exemption for the year under review. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468223