Case Law Details
Case Name : Chandigarh Lawn Tennis Association Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chandigarh
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Advocate Akhilesh Kumar Sah
Chandigarh Lawn Tennis Association Vs ITO (ITAT Chandigarh)
Section 2(15) of the Income Tax Act, 1961( for short ‘the Act’) gives the inclusive definition of “charitable purpose”.
In this case assessee took the following grounds:-
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