Merely charging Fee resulting in surplus does not ipso facto mean that activities are commercial in nature

 ICAI 347 ITR 99(DEL)

CA Study Circle 347 ITR 321 (Mad)

Tolani Education Soc 259 CTR 26 [Bom ]

Beaureau of Indian Standards 358 ITR 78 (Del)

Sabarmate Ashram 362 ITR 539 (Guj)

Indian school certificate exam 2014 TIOL 855

Indian international  centre(Del Trib) 11-5-15 57 tmc 265