Case Law Details
Case Name : ITO Vs Sports Good Export Promotion Council (ITAT Delhi)
Appeal Number : I.T.A. No. 225/DEL/2018
Date of Judgement/Order : 23/09/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Delhi
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ITO Vs Sports Good Export Promotion Council (ITAT Delhi)
It is the case of the assessee before the Assessing Officer that ‘as per Section (11)(1)(a) of the Act following income shall not be included in the total income of the previous year of the person in receipt of the income
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