December 2012

Sec. 2(15), Sec. 10(23C)

Andhra Pradesh H.C : Where petitioner-society was providing certification of seeds to clients/agents who were engaged in trading of certified seeds with profit motive, its activities could not be said for ‘charitable purpose’ and hence, petitioner was not eligible for registration under section 10(23C)(iv)

High Court Of Andhra Pradesh Andhra Pradesh State Seed Certification Agency vs. CCIT-III, Hyderabad Assessment Year : 2010-11 Section :

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