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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 and 12 - income received from organizing the ...


Garba Event Income During Navratri Exempt Under Income Tax Act Sections 11 and 12, Not Considered Business Activity.

March 5, 2020

Case Laws     Income Tax     HC

Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including the sale of tickets and issue of passes etc. cannot be termed as business. - Revenue failed to prove the activity undertaken is in fact in the nature of business - HC

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