2011 (1) TMI 219

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..... 1860 and one of the objectives of their association is to protect the heritage of Puducherry by raising public awareness for preservation of historical buildings etc - Prima facie, assessee is not a commercial concern as it is not profit oriented and the fact that the applicant collect charges from banks, individuals, hotels, consulates etc. is not prima facie sufficient to hold that it is a co m .....

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..... es Registration Act, 1860 and one of the objectives of their association is to protect the heritage of Puducherry by raising public awareness for preservation of historical buildings etc. Prima facie, assessee is not a commercial concern as it is not profit oriented and the fact that the applicant collect charges from banks, individuals, hotels, consulates etc. is not prima facie sufficient to hol .....

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