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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - Charitable activity u/s 2(15) - activities of ...

Case Laws     Income Tax

April 5, 2021

Exemption u/s 11 - Charitable activity u/s 2(15) - activities of organizing seminars - The AO himself classified the activities under objects of general public utility. Therefore, the activities carried on by the assessee is only incidental to the main object and the ratio laid down in the case of Shree Nashik Panchvati (supra) is applicable to this case. - AT

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