Proviso to sec. 2(15) not applicable as income generated by trust from 'Garba' event was utilised for its object

INCOME TAX : Where assessee charitable trust, engaged into health and human services for purpose of improving quality of life in society, earned revenue from organizing event of garba during navratri festival, since profit making was not an objective of assessee and said income generated by it was utilized fully for purposes of objects of trust, assessee would not be hit by proviso to section 2(15) and assessee was to be granted exemption under section 11

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