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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Badminton Association in Pune Gains Tax Exemption Under Section 10(23) for Assessment Years 1993-94 to 1995-96</h1> The Central Government has notified the 'Poona District & Metropolitan Badminton Association, Pune' under clause (23) of section 10 of the Income-tax Act, 1961, applicable for assessment years 1993-94 to 1995-96. The notification stipulates that the association must apply or accumulate income exclusively for its established objectives, adhere to specific investment and deposit conditions, refrain from distributing income to members except as grants to affiliated entities, and ensure any business profits are incidental to its objectives with separate accounting.
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