DHARMADEEPTI, ALWAYE, KERALA vs THE COMMISSIONER OF INCOME TAX, KERALA

The Supreme Court held that the income derived from conducting 'Kuries' by the appellant Association is entitled to exemption under Section 11(1)(a) of the Income Tax Act, 1961, as it is incidental to the main charitable objects of promoting education and charity. The Court clarified that the terms 'relief of the poor, education and medical relief' in Section 2(15) are not restricted by the phrase 'not involving the carrying on of any activity for profit', allowing profit-making activities linked to these heads to enjoy exemption. The appeal was allowed, reversing the High Court's decision against the appellant.