Case Law Details
Case Name : Director of Income Tax (E) Vs Gujarat Cricket Association (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Director of Income Tax (E) Vs Gujarat Cricket Association (Gujarat High Court)
Merely because the Association puts up tickets of the international cricket matches for sale and earns some profit out of the same, it would not lose its character of having been established for a charitable purpose. It is also important to note that we must examine as to what is the dominant activity of the institution in question. If the dominant activity of the institution was not business or trade or commerce, then any such incidental or ancillary activity would also not
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