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1. Entitlement to exemption u/s.11 - Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general...

2. Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever...

3. Exemption u/s 11 - Bengaluru METRO - revenue derived from renting of space and advertisements - Keeping in mind of the provisions of the KIDA Act and precedents, the...

4. Denial of exemption u/s 11 – Scope of term charitable purpose u/s 2(15) - If the activities of the assessee are analysed, it has turned into a huge profit-making agency...

5. Exemption u/s 11 - Profit motive - commercial activities as hit by the proviso to Sec. 2(15) - The majority of rent received by the assessee include rental from marriage...

6. Exemption u/s 11 & 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common...

7. Exemption u/s 11 - charitable purposes - the words "not involving the carrying on any activity for profit" were dropped from section 2(15) - As long as broader public...

8. Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving...

9. Exemptions u/s 11 and 12 - Charitable activity u/s 2(15) - The assessee trust is carrying out the activities of general utility of development of infrastructure for...

10. Exemption u/s 11 - scope and amplitude of the definition “charitable purpose” - the change intended by Parliament through the amendment of Section 2(15) was sought to be...

11. Exemption u/s 11 - activity of the assessee of letting out gallery frequently for a price - Whether qualify as being called in the nature of charity - Proviso to Section...

12. Exemption u/s 11 - Proviso of section 2(15) - assessee is receiving fees/ subscription as per norms of Gov. of India, profit motive is not visible - activities are...

13. Withdrawal of registration granted earlier u/s 12AA - profit motive - commercial activities - no major expenditure was for direct benefit of farmers - the activities of...

14. Benefit of exemption u/s 11 - assessee fell under the last limb of Section 2(15) - The assessee/society is running a printing press and publishing a newspaper. The...

15. Exemption u/s 11 - receipts from the business of developing, coordinating plants and implementing the rail infrastructure projects, etc. for Indian Railways, exceeded...