Amended proviso to sec. 2(15) couldn't be hit in absence of any change of object of trust: ITAT

IT : Where assessee-trust incorporated with a dominant object to secure accurate figures of circulation of newspapers and periodicals published in country to assist advertisers in estimating value of any publication for reaching consumers was continuously allowed exemption under section 11, since there was no change in activity of assessee, amendment of proviso to section 2(15) would not make activity of assessee as commercial in nature

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