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Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including the sale of tickets and issue of passes etc. cannot be termed as business. - Revenue failed to prove the activity undertaken is in fact in the nature of business - HC
Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including the sale of tickets and issue of passes etc. cannot be termed as business. - Revenue failed to prove the activity undertaken is in fact in the nature of business - HC
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