Shanti Prime Publication Pvt. Ltd.
Sec. 11 of Income Tax Act, 1961—Exemption—Activity of the assessee is business in nature and there is no element of charity involved in the activities of the assessee and it is purely commercial, thus, the action of the lower authorities in denying exemption u/s. 11 is confirmed. - SHALOM CHARITABLE MINISTRIES OF INDIA V/s ASSTT. CIT - [2020] 81 ITR (TRIB) 020 (ITAT-COCHIN)