Gupta: charitable work may throw up surplus, if... ... 'Industry' Definition Reference : Live Updates From Supreme Court 9-Judge Bench [Day 2]

Gupta: charitable work may throw up surplus, if you utilise it for charitable purpose, it is not commercial entity. In state of kerala, the devasom board generate its income primarily from 3 temples, the guruvayoor temple, sabrimala and the padmanabhaswamy temple and it has thousands of temples within it which does not generate any income. the surplus generated is utilised for the purpose of running other temples