2017 (8) TMI 421

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... essee remained charitable in nature, viz., imparting education and relief to poor. The Court is not persuaded to hold that the above concurrent factual findings suffer from any perversity requiring interference by this Court. - Decided against revenue - ITA No. 482/2017 - - - Dated:- 2-8-2017 - S. Muralidhar And Prathiba M. Singh, JJ. For the Appellant : Mr. Ruchir Bhatia, Advocate F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Assessee is covered by the proviso inserted in Section 2(15) of the Act with effect from 1st April, 2009 and that since the Assessee has earned income from the sale of books, to the tune of ₹ 38,43,805, it should be held to be not carrying out an activity for the charitable purposes. 5. On the above aspect, both the CIT (A) as well as the ITAT have returned concurrent factual findings t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X