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    <title>2018 (5) TMI 1814 - DELHI HIGH COURT</title>
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    <description>The High Court determined that the assessee&#039;s activities, focused on advancing computer communication and promoting technological growth, were charitable rather than commercial. The Income Tax Appellate Authority (ITAT) supported this view, citing the registration of the assessee under Section 12AA of the Income Tax Act, and previous rulings in favor of the assessee. The Court dismissed the appeal, affirming the charitable nature of the assessee&#039;s activities and applying legal precedent that activities promoting technology do not automatically constitute commercial endeavors.</description>
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      <link>https://www.taxtmi.com/caselaws?id=278146</link>
      <description>The High Court determined that the assessee&#039;s activities, focused on advancing computer communication and promoting technological growth, were charitable rather than commercial. The Income Tax Appellate Authority (ITAT) supported this view, citing the registration of the assessee under Section 12AA of the Income Tax Act, and previous rulings in favor of the assessee. The Court dismissed the appeal, affirming the charitable nature of the assessee&#039;s activities and applying legal precedent that activities promoting technology do not automatically constitute commercial endeavors.</description>
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      <pubDate>Mon, 28 May 2018 00:00:00 +0530</pubDate>
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