Eligible for exemption u/s. 11 or 10(23C) - the dominant object ...
Case Laws Income Tax
January 22, 2019
Eligible for exemption u/s. 11 or 10(23C) - the dominant object of the assessee is to only develop the game of the cricket and not to carry any business activity directly or indirectly in the activities related trade, commerce, business. Therefore, assessee is entitled for claim of exemption u/s 11 and u/s 10(23C)(iv)
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