2010 (8) TMI 142

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..... to the institution - amendment to clause (zzc) of section 65(105), providing that any centre or institute whether registered as a trust or society or similar other organization carrying on its activity with or without profit motive, shall be construed as a commercial training or coaching centre – Held that: - set aside the impugned order and remit both the cases for fresh decision. - ST/231 & 232 .....

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..... ctive amendment to clause (zzc) of section 65(105), providing that any centre or institute whether registered as a trust or society or similar other organization carrying on its activity with or without profit motive, shall be construed as a commercial training or coaching centre. The effect and implication of this meaning, which was introduced in the 2010 Budget requires to be considered by the a .....

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