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2019 (7) TMI 1156 - HC - Income TaxExemption u/s 11 - Whether the ITAT erred in upholding the order of CIT (A) which held that the objects and activities of the Assessee were to promote sports persons in the Ministry of Railways and participation in sports events outside India is not covered under Section 11 (1) (c) ? - HELD THAT:- As held that the expenditure was applied for the purposes of outside India and accordingly the deletion as ordered by the CIT (A) except ₹ 6,68,300/- was upheld. Having heard learned counsel for the Revenue and having examined the impugned order of the ITAT, the Court is of the view that it suffers from no legal infirmity. No substantial question of law arises for consideration of the Court the Appeal is accordingly dismissed.
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