The Central Government notified the "Delhi Lawn Tennis Association, New Delhi " for the purpose of clause (23) of section 10 of the Income-tax Act. 1961

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..... 961 NOTIFICATION NO. 51/2007, DATED 15-2-2007 In exercise of powers conferred by the clause ( 23 ) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies " Delhi Lawn Tennis Association, New Delhi " for the purpose of the said clause for the assessment years 1997-98 to 1999-2000, subject to the following conditions, namely:- (i) the ass .....

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..... manner to its members except as grants to any association or institution affiliated to it; and (iv) this notification will not apply in relation to any income, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the assessee and separate books of accounts are maintained in respect of such business. [F. No. 196/14/2002-ITA-I] - N .....

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