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Assistant Commissioner Of ... vs Mahratta Chamber Of Commerce, ... on 8 September, 2017 cites

Phd Chamber Of Commerce & Industry vs Director Of Income Tax-Exemptions on 19 October, 2012

He also relied on the decision of Madras Tribunal in the case of Japanese Chamber of Commerce and Industries Vs. Director of Income Tax (Exemptions) reported in (2015) 153 ITD 0690 (Chennai). He therefore submitted that considering the above said facts, no interference to the order of Ld.CIT(A) is called for. He thus supported the order of Ld.CIT(A).
Delhi High Court Cites 31 - Cited by 9 - R V Easwar - Full Document

India Trade Promotion Organization vs Director General Of Income Tax ... on 22 January, 2015

"53. From the said decision, it is apparent that merely because a fee or some other consideration is collected or received by an institution, it would not lose its character of having been established for a charitable purpose. It is also important to note that we must examine as to what is the dominant activity of the institution in question. If the dominant activity of the institution was not business, trade or commerce, then any such incidental or ancillary activity would also not fall within the categories of trade, commerce or business. It is clear from the facts of the present case that the driving force is not the desire to earn profits but, the object of promoting trade and commerce not for itself, but for the nation both within India and outside India. Clearly, this is a charitable purpose, which has as its motive the advancement of an object of general public utility to which the exception carved out in the first proviso to Section 2(15) of the said Act would not apply. We say so, because, if a literal interpretation were to be given to the said proviso, then it would risk being hit by Article 14 (the equality clause enshrined in Article 14 of the Constitution).
Delhi High Court Cites 51 - Cited by 46 - B D Ahmed - Full Document
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