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2018 (9) TMI 1994 - HC - Income TaxExemption u/s 11 - Charitable activity u/s 2(15) - 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:- Appeal preferred by the Revenue against the same impugned order [2018 (5) TMI 1814 - DELHI HIGH COURT] for the assessment year 2010-11, has been dismissed by this Court following the judgment of this Court in M/s GS1 India v. Director General of Income Tax (Exemption)and Anr. [2013 (10) TMI 19 - DELHI HIGH COURT] wherein held that the similar activities of promoting technology or technology related activities could not be considered commercial or business activities, per se. No substantial question of law.
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