“Section 2(36)”

KETY MEDICARE CENTRE,DAHANU vs. ACIT CC-2, THANE, THANE

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeekety Medicare Centre Vs Acit Cc-2, Thane Kety Nagar, Jawhar Road, Ashar It Park, Thane-400 604 Dahanu – 401 602 Pan : Aabfk7498M Appellant Respondent

commerce or manufacture or any adventure, or concern in the nature of trade, commerce or manufacture. The word "profession" has been defined in section 2(36) to include vocation, which refers to a way of living and not necessarily a course of activity indulged in, for earning one's livelihood