2007 (2) TMI 706

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.... Kumar, Advs. For the Respondent : K. Sambi Reddy, Authorised Representative (JDR) ORDER S.L. Peeran, Member (J) 1. The appellant is a society registered under the Society Act. They are providing training to the officers of Government of India as well as the State Government before entering into Central/State Government services. It is a non-profit organization which receives fee from ....

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....cations. He also submits that the appellants are exempted from payment of Income Tax as they do not make any profit. 2. The learned DR submits that although they are registered as non-commercial organization, the account shows profit element also. He submits that the appellants should be put to terms. 3. On a careful consideration of the matter, we find that the Government of India has recog....