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Case Law Details

Case Name : Federation of Delhi Textile Merchants Vs ITO (ITAT Delhi)
Appeal Number : I.T.A. No. 7807/DEL/2019
Date of Judgement/Order : 18/07/2022
Related Assessment Year : 2019-20
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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) h

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