https://www.taxtmi.com/highlights?id=56142 Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and food and beverages etc. does not constitute commercial activities and activities of the Trust are not hit by any proviso to section 2(15) of the Act. - AT en-us Thu, 31 Dec 2020 15:03:39 +0530 Thu, 31 Dec 2020 15:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56142 Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and food and beverages etc. does not constitute commercial activities and activities of the Trust are not hit by any proviso to section 2(15) of the Act. - AT Highlights Income Tax Thu, 31 Dec 2020 15:03:39 +0530 https://www.taxtmi.com/highlights?id=56142