“Section 13(1)(e)(ii)”

ITO(E)-1(3), MUMBAI, MUMBAI vs. INDIAN RUGBY FOOTBAL UNION, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethito(E)-1(3) Vs. Indian Rugby Football Union R. No. 6Th Floor, Mtnl 2Nd Floor, Nawab House, M K Road, Bldg, Cumballa Hill, Dr. G D Marine Lines, Deshmukh Marg, Pedder Mumbai-400002. Road, Mumbai-400026. Pan/Gir No: Aaat11523Q (Appellant) (Respondent)

about 55% for the same period. The Ld. AR also submitted that the AO was not correct invoking the provisions of Section 13(1)(e)(ii) r.w.s 13(2)(c) for deny exemption u/s 11 of the Act. While Mr. Husain is admittedly being a specified person (being