2018 (1) TMI 898

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....r the Respondent : Mr. Rohit Jain with Mr. Aniket D. Agrawal, Advs ORDER 1. The Revenue's appeal under Section 260A of the Income Tax Act, 1961 impugns decision of the Income Tax Appellate Tribunal (ITAT). The ITAT had for A.Y. 2009-10 upheld the order of the CIT(A). The Appellate Commissioner had set aside the findings of the AO, bringing to tax `11,39,72,556/- on the ground that such recei....

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....ssessee were of a general public utility and that the services provided, were towards membership and connectivity charges, only incidental to the main objects of the assessee. The ITAT confirmed these findings. 4. It is contended by the Revenue that the assessee provides services for which it charges users on a commercial basis and therefore, cannot fall within the charitable object, for which ....