Tax Exemption Upheld for Assessee: Section 11 Covers Light & Sound Show, Museum Activities as Non-Commercial.

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....Exemption u/s 11 - expenses incurred and the receipts received by the assessee specifically from the light and sound show and maintenance of museum, etc. - in the absence of any fact, instance or example on record to show that the activities of the trust are commercial ventures, the stand of Revenue cannot be accepted.....