https://www.taxtmi.com/caselaws?id=800589 Structured maritime education and training for seafarers, regulated by the Director General of Shipping, constitute educational purposes for income-tax exemption. Seminars, technical publications, research programmes and related functions remain incidental and integral to those educational objects. Surplus generation does not make the activities commercial where it is applied towards education. In the absence of material factual differences from earlier years, the activities are not treated as objects of general public utility under the proviso to Section 2(15). Exemption under Section 11 is therefore available. en-us Fri, 25 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800589 Structured maritime education and training for seafarers, regulated by the Director General of Shipping, constitute educational purposes for income-tax exemption. Seminars, technical publications, research programmes and related functions remain incidental and integral to those educational objects. Surplus generation does not make the activities commercial where it is applied towards education. In the absence of material factual differences from earlier years, the activities are not treated as objects of general public utility under the proviso to Section 2(15). Exemption under Section 11 is therefore available. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800589