In the result, the assessee’s appeals are partly allowed
Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm
trusts authorities, etc. may be involved in promoting public objects and also in the course of their pursuing their objects, involved or engaged in activities in the nature of trade, commerce or business. (iv) The determinative tests to consider when determining whether such statutory bodies, boards, authorities, corporations, autonomous or self-governing government sponsored bodies, are GPU category charities