involves the carrying on of any activity in the nature of trade,
commerce or business, or any activity of rendering any service in relation ... trade,
commerce or business, for a cess or fee or any other consideration, irrespective of the
nature of use or application, or retention
assessee was required to stop
activities in the nature of trade, commerce or business to remain
charitable as per section ... main object of the petitioner is to organise
trade fairs/exhibitions in order to promote trade, commerce
and business not only within India, but internationally
assessment year 2009-10
any activity in the nature of trade / commerce/ business or any activity of
rendering any service in relation to any trade ... entity is carrying on an activity in the nature of trade,
commerce or business is a question of fact which will be decided based
involves the
carrying on of any activity in the nature of trade, commerce or
business, or any activity of rendering any service in relation ... trade commerce or business, for a cess or fee or any other
consideration, irrespective of the nature of use or application, or
retention
involves the carrying on of any activity in the
nature of trade, commerce or business, or any activity of rendering any service in
relation ... trade, commerce or business, for a cess or fee or any other
consideration)- irrespective of the nature of use or application, or retention
involves the carrying on
of any activity in the nature of trade, commerce or business, or any
activity of rendering any service in relation ... trade, commerce
or business, for a cess or fee or any other consideration, irrespective
of the nature of use or application, or retention
general public
utility" if it involves carrying on of
any trade, commerce or business
activity.
Apart from above, the most relevant provision is section ... involves the carrying on of any activity in
the nature of trade, commerce or business, or rendering of any service in
relation to any trade
fees does not mean that the assessee is involved in any trade,
commerce or business activity.
4.8 The case laws of the assessee relied ... that the assessee's activities falls within the ambit of trade,
commerce or business. After coming to such conclusion, it appears that
assessee is not engaged in any trade, commerce business and its
dominant and prime objective is charitable in nature in
accordance with section ... that exception is limited to
activities in the nature of trade, commerce or any activity
of rendering any service in relation to any trade,
commerce
treating the society as
engaged into the activity in nature of trade, commerce and
business.
3. The CIT(A) has, in view of the facts ... treating the sale of paintings as activity
in nature of trade, commerce and business.
4. That on the facts and circumstances of the case
