https://www.taxtmi.com/caselaws?id=327057 The Tribunal upheld the First Appellate Authority's decision, dismissing the Revenue's appeal and confirming that the assessee's activities, including accreditation and certification services, did not constitute trade, business, or commerce. Consequently, the assessee was entitled to exemption under section 11 of the Income Tax Act for the Assessment Year 2009-10. en-us Tue, 26 Apr 2016 00:00:00 +0530 Sun, 01 May 2016 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327057 The Tribunal upheld the First Appellate Authority's decision, dismissing the Revenue's appeal and confirming that the assessee's activities, including accreditation and certification services, did not constitute trade, business, or commerce. Consequently, the assessee was entitled to exemption under section 11 of the Income Tax Act for the Assessment Year 2009-10. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327057