TaxTMI 
TaxTMI 
2016 (1) TMI 111
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....appellants vide an Agreement with M/s. Maharashtra Knowledge Corporation Limited (M/s. MKCL), with effect from 10/4/2005, have been appointed as an Authorized Local Agency for M/s. MKCL, who are appointed by the Government of Maharashtra for promotion and development of Computer training in the state of Maharashtra. The appellant's job as an Authorized Local Agency is to promote and market the....
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..... The functions entrusted to the appellant entail coordination between the authorised training centres (ATCs) and ensure that the courses conducted by the ATCs are as prescribed by MKCL, ensuring adequate infrastructure for conducting the courses, collection of fees, remitting the same to the MKCL and so on. These activities undertaken by the appellant would certainly come within clause (d) of the....
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....ion; therefore a liberal interpretation has to be given and the various activities undertaken by the appellant would become eligible for the benefit of the exemption. 6. Therefore, we do not find any merit in the lower appellate authority's order in denying the benefit of exemption to the appellant during the impugned period. Consequently, we set aside the impugned orders and allow the appea....