Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ...

Case Laws Income Tax

April 9, 2021

Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ASSOCIATION - Charitable activities u/s 2(15) - we are not convinced with the case put up by the Revenue. It is not the case of the Revenue that the objects of the Trust are not charitable, but the case of the Revenue is that the activities undertaken by the Association are not charitable in nature. - Irrespective of the nature of the activities of the BCCI (commercial or charitable), what is pertinent for the purpose of determining the nature of the activities of the assessees, is the object and the activities of the assessees and not that of the BCCI. - HC

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Exemption u/s 11 - subsidy received from BCCI - BARODA CRICKET ...

Case Laws Income Tax

April 9, 2021

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