Case Law Details
Case Name : Director of Income Tax (Exemptions) Vs The Institute of Chartered Accountants of India (Delhi High Court)
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Courts :
All High Courts Delhi High Court
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ICAI & ANR. Vs DGIT (Exemptions) (Delhi High Court)- Even if the profits earned are used for charitable purposes, but fee, cess or consideration is charged by a person for carrying on any activity in the nature of trade, commerce or business or any activity of rendering of any service in addition to any trade, commerce or business, an institution will not be regarded as established for charitable purpose/ activity (it would be covered under the proviso and the bar/prohibition will apply)
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