Trust's Milk Collection for Women Empowerment in Rural Rajasthan Qualifies for Tax Exemption under IT Act Section 11.

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....Exemption u/s 11 - charitable activity u/s 2(15) - whether milk collection and distribution activity of assessee Trust was a business? - Held No - The milk collection and disbursement was only a support activity to achieve the purpose of women empowerment particularly that belonging to the backward rural area of the state of Rajasthan. - AT....