Deduction of club membership fees paid to Cricket Club of India ...

Case Laws Income Tax

June 26, 2023

Deduction of club membership fees paid to Cricket Club of India in the name of Director - Business was closed / wounded up as the company was converted to LLP - Since the assessee company functions through the director/share-holders and even though converted to LLP, still will be functioning through the key persons; and it is noted that membership was for Shri. Anand Didwania, who was a director & later partner of LLP and so, is a key person of assessee company/LLP. - Claim allowed - AT

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Deduction of club membership fees paid to Cricket Club of India ...

Case Laws Income Tax

June 26, 2023

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