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        Case ID :
        Income Tax

        Specifies 'Polo' as one of the games u/s 10(23) - S.O.1562 - Income Tax Act, 1961

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        Game specification: Polo recognized for tax exemption treatment under income tax provision for specified games. The Central Government specified Polo as one of the games within the scope of Section 10(23) of the Income-tax Act by issuing Notification S.O.1562, thereby classifying Polo for the purposes of the statutory scheme that accords specified games particular tax treatment.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Game specification: Polo recognized for tax exemption treatment under income tax provision for specified games.

                              The Central Government specified Polo as one of the games within the scope of Section 10(23) of the Income-tax Act by issuing Notification S.O.1562, thereby classifying Polo for the purposes of the statutory scheme that accords specified games particular tax treatment.


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