Advancement of business of 'TPA' wouldn't ipso facto render objects of trust to be non-charitable

INCOME TAX : Where assessee-association of third party administrators (ATPA) was engaged in primary aim and objective to organise and arrange all licensed third party administrators (TPAs) to be members of trust for mutual betterment of TPA business, merely because certain benefits accrued to TPA members and certain objects of trust were for advancement of business of TPA, it would not ipso facto render trust to be non-charitable

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