CISA and CISM training entity not an "educational trust" under IT Act Sec 2(15); taxed as business income.

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....Exemption u/s. 11 - helping aspiring members/members in preparing for CISA and CISM certification conducted by the parent body, ISACA, USA - assessee cannot be considered to be an “educational trust” within the meaning of section 2(15) - it is not entitled for exemption u/s. 11 and this income of the assessee is to be assessed as business income under the head AOP - AT....