IT : It is BCCI, the parent organization, which is organizing and conducting T-20, one-day matches or IPL matches. The role of the assessee-society(TNCA) is only to provide stadium for the matches conducted by BCCI. TNCA receives funds from BCCI for meeting the expenditure for hosting matches. It cannot be said that TNCA is conducting any business activity. Also, assessee is not providing any service to any trade, commerce or industry. The Assessing Officer got confused himself with the activity
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