Case Law Details
Case Name : Rajiv Gandhi Indian Institution of Management Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Rajiv Gandhi Indian Institution of Management Vs DCIT (ITAT Kolkata)
ITAT held that so far as organizing golf tournament is concerned, the said event cannot be said to be a part of the educational activity for which the Trust is established. Therefore, so far as golf tournament is concerned the said activity is not educational activity.
As regards the quantum of disallowance of golf tournament expenses is concerned, we find that the golf tournament is a separate activity carried out by the
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