Case Law Details
Case Name : ACIT(E) Vs India International Centre (ITAT Delhi)
Related Assessment Year : 2013-2014 & 2014-15
Courts :
All ITAT ITAT Delhi
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ACIT(E) Vs India International Centre (ITAT Delhi)
ITAT held that activities of the Trust of providing accommodation and food and beverages etc. does not constitute commercial activities and activities of the Trust are not hit by any proviso to section 2(15) of the Act.
FULL TEXT OF THE ORDER OF ITAT DELHI
Challenging the orders of the Commissioner of Income Tax (Appeals) – 40, Delhi (“Ld. CIT(A)”) in the case of India International Centre (“the assessee”)
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