Registration u/s 12AA - Gujarat Cricket Association[GCA] - ...

Case Laws Income Tax

November 1, 2019

Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as business/commercial activity. The profit motive is one essential ingredient which is apparently missing in the case on hand - The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor.

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Registration u/s 12AA - Gujarat Cricket Association[GCA] - ...

Case Laws Income Tax

November 1, 2019

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