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2016 (4) TMI 955 - AT - Income TaxExemption u/s 11 - Held that:- As decided in assessee's own case the appellant is engaged in preservation of monuments and articles/ things of historic nature, which is the predominant object of the appellant. The aforesaid activities are incidental to the main object only. As has been held in various decisions relied upon charging of fee to meet a part of the cost for rendering charitable services cannot, result in the services being regarded as business activities and, accordingly, the appellant does not cease to be a charitable institution, notwithstanding proviso to section 2(15) of the Act. - Decided in favour of assessee
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