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2018 (2) TMI 1735 - DELHI HIGH COURTCharitable activities u/s 2(15) - exemption u/s 10(23C) - Whether the bar code licensing fee is commercial in nature? - proof of charitable activities - Held that:- As decided in case of GSI India Vs. Director General of Income Tax [2013 (10) TMI 19 - DELHI HIGH COURT] - it is held that bar code licensing fee received by the two cannot be characterized as commercial receipts and subject to tax treatment - appeal of revenue is dismissed - Decided in favor of assessee.
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