SHASTRAVAHINI,PUNE vs. CIT (EXEMPTION), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 194J of the Income-tax Act, 1961, applicable to professional or technical services, indicates that the payments were for professional services rather than voluntary charitable activities. This contradicts the trust