Trust Exemption Restored: Activities Not Deemed Commercial u/s 2(15) Proviso; Section 10(23C)(iv) Applies.

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....Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and food and beverages etc. does not constitute commercial activities and activities of the Trust are not hit by any proviso to section 2(15) of the Act. - AT....