Providing Asylum for Cows is Charitable u/s 2(15), Milk Sales Not Business for Tax Exemption.

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....Charitable activity u/s 2(15) - Exemption u/s 11 - asylum to old, maimed, sick and disabled cows - an incidental activity of selling milk which may result in receipt of money, by itself would not make it trade, commerce or business nor an activity in the nature of trade, commerce or business to be hit by the proviso to Section 2(15) - HC....