Testing and Consultancy Services provided for a fees without profit motive not falls within the ambit of Section 2(15)

Testing and Consultancy Services provided for a fees without profit motive not falls within the ambit of Section 2(15) of Income Tax Act Brief Facts of the Case and Question Brief Facts: The assessee is registered under the provisions of Section12A of the act with effect from 27.4.1982 and the assessee has also been notified as a charitable organization u/s 10(23C) (iv) of the Act vide notification no. 1348 dated 31.10.2007 and these registration, approval and notification are still subsisting as on the date. Assessee filed its return of income on 30.3.2010 declaring return income at nil. Th...