Serving of liquor is not charitable activity under section 2(15)

Federation of Delhi Textile Merchants Vs ITO (ITAT Delhi) ITAT held that We are fully agree with the contention of the Ld. DR that ‘serving of liquor is not charitable activity under section 2(15) of the Income Tax Act, 1961, but the Ld. Commissioner of Income Tax (Exemption) has not mentioned the details of such activities conducted by the appellant in the order impugned. The Ld. Commissioner of Income Tax (Exemption) has relied on various bills of the Appellant wherein the service of liquor has been mentioned, but the Ld.CIT(A) has not mentioned the details of clarification/reply given by ...