Exemption u/s 11 - assessee was in some way providing trainers ...
Case Laws Income Tax
November 4, 2022
Exemption u/s 11 - assessee was in some way providing trainers alone and not using its own infrastructure to give any sort of training of workmanship at its premises and resources. Merely because at the end of training of the recruit they were to be given a certificate by the assessee does not change the nature of its activity from commercial to charitable - AT
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