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Exemption u/s 11 & 12 was allowable to Association of State Road Transport Undertaking
Case Law Details
- Case Name
- DCIT Vs. Association of State Road Transport Undertaking (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-2014
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs. Association of State Road Transport Undertaking (ITAT Delhi)
Conclusion: Since assessee association was providing laboratory test services and consultancy services in accordance with its charitable objects, therefore, activities could not be held to be rendered in relation to any “trade”, “commerce” or “business” as such activities were undertaken by assessee association in furtherance of its main objects which were undisputedly of charitable nature and which was not an activity of “trade”, “commerce” or “businessR...
