IT : Where motive of assessee is not generation of profit but to provide training to needy women in order to equip or train them and make them self-confident and self-reliant and occasional sales or trust's own fund generation was for furthering objects of trust, proviso to section 2(15) would not apply
[2015] 60 taxmann.com 55 (Bombay)
HIGH COURT OF BOMBAY
Director of Income-tax
v.
Women's India Trust
|