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2004 (7) TMI 44 - HC - Income TaxExemption as a charitable institution under sections 11 to 13 - assessee develops various kinds of plants that restore environmental balance and also helps in the conservation of various plants in the State of Tamil Nadu - assessee-society are growing plants, which are sold in pots and also develops seeds, garden implements, manure, etc. by engaging 54 employees - If that be so, the respondent has to receive a minimum sale consideration for giving payment to the employees and such act of the respondent/assessee-society by itself, in our considered opinion, cannot be construed as commercial in nature. Similarly the reason that they have not conducted flower show for the past ten years has not changed the character of the charitable object of the society as defined under section 2(15) – hence, respondents are entitled for exemption under section 11(4A)
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