assessee can be said to be in relation to any trade, commerce or
business so as to be hit by the first proviso ... charitable if it includes taking of steps for the promotion
of trade, commerce or manufacture. An object beneficial to a section of
the public
involved in activity of rendering service in
relation to any trade, commerce or business for a cess or fee and
thereby attracting proviso to section ... activity of rendering any
service in relation to any trade, commerce or business, for a cess or fee or any
other consideration. In this regard
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
Jewellery trade and industry in India and abroad.
(c) To promote , advance , protect and develop trade, commerce and
industry in India relating ... Jewellery trade and industry in India and abroad.
(g) To promote , advance , protect and develop trade, commerce and
industry in India relating
institutions
could not be construed as being in the nature of trade, commerce or business.
As such, it was the claim of the assessee that ... dealings of trade and industry associations
with the non-members for activities which were in the nature of trade,
commerce or business did not qualify
involved the carrying of :
(a). any activity in the nature of trade, commerce or business; or
(b). any activity of rendering any service in relation ... trade,
commerce or business;
,for a cess or fee or any other consideration exceeding the amount
contemplated therein, irrespective of the nature
activities of the assessee are in the nature of trade, commerce
or business , and gross receipts are in excess of Rs. 10 lacs and
hence ... carrying on the
activities which are in the nature of trade, commerce or
business for consideration, therefore, in view of amended
provisions of Section
activities involve carrying on of any activity in the
nature of trade, commerce or business for a fee or cess or any
other consideration irrespective ... construed as an activity in the nature of trade, commerce or
business so as to fall within the meaning of the proviso to section
trust was involved could not be termed as carrying on of trade, commerce or
business, that the activity undertaken did not partake of the character ... trade, commerce or
business nor of rendering of any service in relation thereto but was only to teach or impart
skills and to instill confidence
involved in carrying on 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 consideration irrespective of the
nature of use or application or retention of the income
