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2010 (9) TMI 447 - ITAT, LUCKNOWAddition u/s 11(3)(d) - The assessee-society is a Sports Association working for the advancement and promotion of games and sports, particularly cricket in the State of U.P - The AO further observed that as per provisions of section 11(3)(d) of the Act, any income referred to in section 11(1) credited or paid to any other charitable institution was deemed to be the income of the assessee of the previous year in which the amount was credited or paid - Since the accumulated funds have been transferred in accordance with the second proviso to section 11(3A) - The Revenue has not placed any material before us to prove that other conditions were not fulfilled - The appeal of the Revenue is, therefore, rejected
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