https://www.taxtmi.com/highlights?id=15372 Eligibility of registration u/s 12AA - When services are rendered without profit motive, the element of trade, commerce or business disappears from such activities. Therefore, it can be safely construed that the activities of the assessee are not hit by the newly added proviso to Section 2(15) of the Act - AT en-us Tue, 29 Oct 2013 11:03:50 +0530 Tue, 29 Oct 2013 11:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15372 Eligibility of registration u/s 12AA - When services are rendered without profit motive, the element of trade, commerce or business disappears from such activities. Therefore, it can be safely construed that the activities of the assessee are not hit by the newly added proviso to Section 2(15) of the Act - AT Highlights Income Tax Tue, 29 Oct 2013 11:03:50 +0530 https://www.taxtmi.com/highlights?id=15372