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Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training
Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
