assessee has earned profit by selling products, viz., Masti
Brand of condoms in NACO project. The facts on record reveal
that, though ... Government, the
Government has to supply the assessee two different brands of
condoms, viz., Deluxe Nirodh and Masti, which are to be sold
Family Welfare, Departmental of AIDS Control,
Government Of India for implementing Condom Social
Marketing Programs in six states of Gujarat, Maharashtra,
Odisha, Rajasthan, West Bengal ... assessee is required to
undertake promotion and advertisement for Deluxe Nirodh
Condom Brand owned by Government of India. Whereas,
while promoting Delux Nirodh Brand
Account. Thus,
the systematic activity of sale & purchase of condoms, being run by
the assessee is a commercial activity wherein it is getting payment ... sales made by it. It is earning income from
sale of condoms and claiming expenditure pertaining to sales. Even
though the activity of distribution
