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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - assessee was in some way providing trainers ...


Court Rules Training Activity Commercial, Denies Tax Exemption u/s 11 of Income Tax Act.

November 4, 2022

Case Laws     Income Tax     AT

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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