https://www.taxtmi.com/caselaws?id=286861 The federation's premises were held to be a commercial establishment under Section 2(5) of the Delhi Shops and Establishments Act, 1954 because the actual activities carried on there amounted to business and allied operations. A registered society or charitable body is not excluded where its functions include systematic services for members and traders, such as arbitration support, trade assistance, publications, exhibitions, and paid or subscription-based services. The absence of profit distribution did not negate the commercial character of the activities, as surplus being ploughed back was not decisive. The earlier view treating the federation as engaged in business activity was followed, and the objection to the Act's applicability failed. en-us Tue, 30 Apr 1974 00:00:00 +0530 Wed, 18 Mar 2020 17:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286861 The federation's premises were held to be a commercial establishment under Section 2(5) of the Delhi Shops and Establishments Act, 1954 because the actual activities carried on there amounted to business and allied operations. A registered society or charitable body is not excluded where its functions include systematic services for members and traders, such as arbitration support, trade assistance, publications, exhibitions, and paid or subscription-based services. The absence of profit distribution did not negate the commercial character of the activities, as surplus being ploughed back was not decisive. The earlier view treating the federation as engaged in business activity was followed, and the objection to the Act's applicability failed. Case-Laws Indian Laws Tue, 30 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286861