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2018 (5) TMI 1814 - HC - Income TaxCharitable activity - exemption u/s 11 - promoting technology or technology related activities - ITAT held that the assessee’s activities are charitable and that it was not engaging in any business or commercial activity - Held that:- Revenue felt that the assessee is engaged in non-charitable and business activities because of certain services it provided for consideration; these were video conferencing facilities, provision for conferencing in workshops etc. The ITAT relied upon the ruling of this Court in ‘GS1 India vs. Director General of Income Tax’ [2013 (10) TMI 19 - DELHI HIGH COURT] where it was held that the similar activities of promoting technology or technology related activities could not be considered commercial or business activities, per se. Having regard to the facts of this case, the Court is of the opinion that the ratio of GS1 India (supra) applies in this case as well. - decided against revenue
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