Registration u/s 12A(a) denied - Collection of entry fee and ...

Denial of Registration u/s 12A(a) Overturned; Entry Fees for Tournaments Not Commercial Operations.

December 29, 2015

Case Laws Income Tax AT

Registration u/s 12A(a) denied - Collection of entry fee and subscription /contribution and utilising the same for incurring expenditure on tournaments etc. cannot be a reason for coming to conclusion that the activity of the assessee is on commercial lines. Thus rejection of registration on this ground is bad in law. - AT

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Registration u/s 12A(a) denied - Collection of entry fee and ...

Denial of Registration u/s 12A(a) Overturned; Entry Fees for Tournaments Not Commercial Operations.

December 29, 2015

Case Laws Income Tax AT

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