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    <title>High Court Rules Advertisement Expenses Don&#039;t Imply Commercial Intent, Overturns Section 10(23C)(vi) Registration Denial.</title>
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    <description>Registration under Section 10 (23C)(vi) denied - expenditure on advertisement made does not necessarily means that the activity of the petitioner is commercial in nature or is being done with the intention to earn more profit. Such finding given by the authority is patently erroneous - HC</description>
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      <description>Registration under Section 10 (23C)(vi) denied - expenditure on advertisement made does not necessarily means that the activity of the petitioner is commercial in nature or is being done with the intention to earn more profit. Such finding given by the authority is patently erroneous - HC</description>
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