Income-tax - Charitable purpose [Section 2(15)] : Where assessee, a union of tru

Income-tax - Charitable purpose [Section 2(15)] : Where assessee, a union of truck operators constituted for facilitating its members to carry on trade of transportation, charged fees from its members before transportation on basis of distance involved and, further, welfare activities adopted by it for truck drivers, cleaners and mechanics of truck owners were in nature of staff welfare activities, as were common in other business organizations which could not be termed for general public utility, it was to be held that assessee was not carrying on activities for charitable purposes. - [2011] 9 taxmann.com 267 (Punj. & Har.)