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. 13

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