In the result, appeals of assessee for A
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
charitable purpose and the machinery part of section 11(4A). Further, the obligation under section 11(4A) to maintain separate books of account in respect of such receipts is to ensure that the quantitative limit imposed by sub-clause (ii) to section 2(15) can be computed and ascertained in an objective manner. 171. Therefore, pure charity in the sense