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2008 (1) TMI 75 - CESTAT,CHENNAI
Whether the coaching for the PGPM course or part time students in the Executive MBA course come within the ‘commercial training or coaching’ - recognized as a charitable organization under the IT Act - No individual is gaining any monetary benefit out of impugned activity - education in the instant case is not a business - primary object is to impart education - profit making is not main motive - GLIM is not a commercial concern so training or coaching provided is not a commercial activity