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    <description>Exemption u/s 11 - proof of charitable activities u/s 2(15) - The activities of the assessee&#039;s association cannot be termed either &quot;trade&quot; , &quot;commerce&quot; or &quot;business&quot; simply because the assessee association is receiving some charges or fees for rendering services on noncommercial principles to State Road Transport Undertakings and other concern members for a fee or charges - AT</description>
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      <description>Exemption u/s 11 - proof of charitable activities u/s 2(15) - The activities of the assessee&#039;s association cannot be termed either &quot;trade&quot; , &quot;commerce&quot; or &quot;business&quot; simply because the assessee association is receiving some charges or fees for rendering services on noncommercial principles to State Road Transport Undertakings and other concern members for a fee or charges - AT</description>
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