SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
charitable
purpose” (w.e.f. 1-4-2009), as well as the later
amendments, and other related provisions of the IT Act.
A. General test under Section 2(15)
270. It is clarified that an assessee advancing general
public utility cannot engage itself in any trade, commerce
or business, or provide service in relation thereto for any
consideration (“cess
