2016 (7) TMI 1581

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..... a fee, a trade, professional or similar association can be said to be carrying on a business activity? - HELD THAT:- It is not in dispute that the issues raised in these appeals stand covered in favour of the Assessee for the earlier Assessment Years [2012 (11) TMI 429 - DELHI HIGH COURT] as held it not proper to characterise the activities of the chamber as activities amounting to a business .....

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..... 2016 - S. Muralidhar And Najmi Waziri, JJ. Mr. P. Raychaudhuri, with Mr. Vibhooti Malhotra, For The Appellant. Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Advocate For The Respondent. ORDER CM APPL. 18692/2016 (for condonation of delay) 1. For the reasons stated in the application, the delay in re-filing he appeal is condoned. The application is allowed. .....

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