Thursday, 31 July 2014

Gymkhana Club providing sports and other recreational facilities only to its members can’t be treate

IT: Where assessee-club had been involved in providing sports activities accompanied by facilities like liquor bar, playing cards, restaurant, marriage hall, catering services etc. limited to a certain group of persons, i.e., members of club, activities of assessee-club did not fall in definition of charitable purpose as defined under section 2(15)


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