Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
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Exemption u/s 11 & 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common man at affordable rates - proviso to section 2(15) is not attracted - exemption allowed - AT
Exemption u/s 11 & 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common man at affordable rates - proviso to section 2(15) is not attracted - exemption allowed - AT
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