Involve, The word 'involve' does not necessitate the bringing out of the profit motive of an activity expressly in the deed of trust, Sole Trustee Loka Sikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10 (24): (1976) 1 SCC 254.
The word 'involve' according to the Shorter Oxford Dictionary means 'to enwrap in anything, to enfold or envelop; to contain or imply'. The activity for profit must, therefore, be intertwined or wrapped up with or implied in the purpose of the trust or institution or in other words it must be an integral part of such purpose, Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers' Association, AIR 1980 SC 387 (400): (1980) 2 SCC 31.