Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
A statutory authority does not lose charitable character under the general public utility limb merely because, while pursuing its statutory objects, it earns receipts or undertakes activities with commercial attributes such as sale of plots. Applying the Supreme Court ruling in the assessee's own case, the court treated the issue as concluded on merits and held that cancellation of registration was not justified. The registration was therefore held to continue, and the challenge to cancellation under Section 12AA failed.
A statutory authority does not lose charitable character under the general public utility limb merely because, while pursuing its statutory objects, it earns receipts or undertakes activities with commercial attributes such as sale of plots. Applying the Supreme Court ruling in the assessee's own case, the court treated the issue as concluded on merits and held that cancellation of registration was not justified. The registration was therefore held to continue, and the challenge to cancellation under Section 12AA failed.
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