Exemption to State Cricket Association cannot be denied for providing stadium to conduct matches

Whether the activity of conducting one-day matches‘T-20 matches and Indian Premier League matches by Tamil Nadu Cricket Association would amount to doing business or trade? It is the case of the Revenue that the assessee-society is conducting or organizing T-20‘ one-day matches or Indian Premier League matches. In fact‘ BCCI  the parent organization which is a national body in India‘ is organizing and conducting the matches. The assessee-society‘ being a member of BCCI‘ hosts the matches which are conducted by BCCI. For the purpose of meeting its expe...