https://www.taxtmi.com/caselaws?id=802407 Exemption for income from citizen-service centres requires examination of the nature of the activity and the relationship between service charges and costs for the relevant year under Section 2(15). Fees, aggregate surplus or enabling powers alone do not establish that a public utility activity is commercial. If the commercial-activity proviso applies, the applicable receipts threshold must also be examined. Application of income under Section 11 is a separate enquiry; registration does not remove annual scrutiny, and the assessee bears the initial burden of establishing entitlement to exemption. en-us Thu, 15 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802407 Exemption for income from citizen-service centres requires examination of the nature of the activity and the relationship between service charges and costs for the relevant year under Section 2(15). Fees, aggregate surplus or enabling powers alone do not establish that a public utility activity is commercial. If the commercial-activity proviso applies, the applicable receipts threshold must also be examined. Application of income under Section 11 is a separate enquiry; registration does not remove annual scrutiny, and the assessee bears the initial burden of establishing entitlement to exemption. Case-Laws Income Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802407