Sec. 2(15) & 11 of the Income-tax Act, 1961 - Charitable purpose - Revenue filed tax appeal against the order of Tribunal in holding that the assessee was entitled to exemption under section 11 of the Act, 1961. High Court dismissed the revenue’s appeal holding that ”mere circumstance of collection of such amounts did not result in the assessee losing its essential character of being established for charitable purposes“. SLP of revenue dismissed as withdrawn due to low tax effect. - CIT V/s SOCIETY OF INDIAN AUTOMOBILE MANUFACTURERS - [2020] 272 TAXMAN 099 (SC)