Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Exemption u/s 11 - charitable or not u/s 2(15) – Profit making is not the object of the assesse - Profit is merely a by-product which resulted incidentally in the process of carrying out the charitable purpose - exemption allowed - AT
Exemption u/s 11 - charitable or not u/s 2(15) – Profit making is not the object of the assesse - Profit is merely a by-product which resulted incidentally in the process of carrying out the charitable purpose - exemption allowed - AT
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