Benefit of exemption u/s. 11 - The receipts from BCCI are not in ...
Assessee Eligible for Tax Exemption: BCCI Receipts Not Trade-Related, Section 11 Applies, Proviso to Section 2(15) Irrelevant.
February 14, 2018
Case Laws Income Tax AT
Benefit of exemption u/s. 11 - The receipts from BCCI are not in the nature of trade, business or commerce and consequently the proviso to section 2(15) of the Act was not applicable - assessee is entitled for exemption u/s 11 and 12 - AT
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