THE ADIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 2(15) of the Act. The driving force of the institution is not the desire to earn profits by letting out halls, and as such it cannot be said that the assessee institution is carrying on any activity in the nature of trade, commerce or business. 5.2 Further, it was submitted by the Ld. AR that the Assessing Officer

THE DIT ( EXEMPTION), KOCHI vs. M/S.INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, COCHIN

In the result, both the appeals of the Revenue are dismissed