Saurashtra Cricket Association v. Commissioner of Income Tax, Rajkot
148 ITD 58Income Tax Appellate Tribunal2014#10182 most cited
What is Saurashtra Cricket Association v. Commissioner of Income Tax, Rajkot authority for?
This case is authority for the proposition that the proviso to Section 2(15) of the Income Tax Act may be invoked to deny exemption to an entity.
10
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2019.
Also referred to as
Saurashtra Cricket Association v. CIT · 148 ITD 58 · Section 2(15) · proviso · denial of exemption · charitable trust · objects of general public utility