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of <h1>Delhi HC upholds ITAT decision on sports event expenses</h1> <h3>The Commissioner Of Income Tax –Exemption Versus Railway Sports Promotion Board</h3> The Delhi HC dismissed the Revenue's appeal against the ITAT order for AY 2006-07. The ITAT decision regarding expenses for sports events outside India ... Exemption u/s 11 - Whether the ITAT erred in upholding the order of CIT (A) which held that the objects and activities of the Assessee were to promote sports persons in the Ministry of Railways and participation in sports events outside India is not covered under Section 11 (1) (c) ? - HELD THAT:- As held that the expenditure was applied for the purposes of outside India and accordingly the deletion as ordered by the CIT (A) except ₹ 6,68,300/- was upheld. Having heard learned counsel for the Revenue and having examined the impugned order of the ITAT, the Court is of the view that it suffers from no legal infirmity. No substantial question of law arises for consideration of the Court the Appeal is accordingly dismissed. The Delhi High Court dismissed the Revenue's appeal against the ITAT order for AY 2006-07. The ITAT upheld the CIT (A)'s decision that expenses for sports events outside India were not covered under Section 11(1)(c) of the Income Tax Act, except for Rs. 6,68,300. The Court found no legal issues and dismissed the appeal.
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