https://www.taxtmi.com/caselaws?id=265464 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO on account of income from Samudaik Bhawan, Fitness Centre, and license fees. It concluded that the activities were charitable in nature, not commercial, and the receipts were used for the society's objectives. The Tribunal deemed the AO's application of the amended provisions of section 2(15) unjustified, dismissing the revenue's appeal. en-us Fri, 24 Jul 2015 00:00:00 +0530 Mon, 12 Oct 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265464 The Tribunal upheld the CIT(A)'s decision to delete additions made by the AO on account of income from Samudaik Bhawan, Fitness Centre, and license fees. It concluded that the activities were charitable in nature, not commercial, and the receipts were used for the society's objectives. The Tribunal deemed the AO's application of the amended provisions of section 2(15) unjustified, dismissing the revenue's appeal. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265464