2016 (5) TMI 1560

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....T - HC<br>Dated:- 2-5-2016<br>ITA 284/2016 - -<br>Income Tax<br>JUSTICE S. MURALIDHAR AND JUSTICE VIBHU BAKHRU For the Appellant : Mr P. Roychaudhuri, Senior Standing Counsel. For the Respondent : N....

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....xemption under Section 11 and 12 of the Income Tax Act, 1961. 4. The positive findings of the ITAT on facts is that the Assessee is not engaged in trade, commerce and business and its dominant and pr....