https://www.taxtmi.com/manuals?id=6317 Trade comprises the exchange of goods for goods or money in its primary sense and, in its secondary sense, repeated commercial activity carried on with a profit motive; determining whether trade is carried on at a particular place is a mixed question of law and fact decided by considering the nature of the activity, the steps taken to carry it on, repetition, profit motive and other relevant circumstances, with no single test being decisive. en-us Sat, 07 Dec 2024 17:22:00 +0530 Mon, 14 Jul 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6317 Trade comprises the exchange of goods for goods or money in its primary sense and, in its secondary sense, repeated commercial activity carried on with a profit motive; determining whether trade is carried on at a particular place is a mixed question of law and fact decided by considering the nature of the activity, the steps taken to carry it on, repetition, profit motive and other relevant circumstances, with no single test being decisive. Manuals Indian Laws Sat, 07 Dec 2024 17:22:00 +0530 https://www.taxtmi.com/manuals?id=6317