https://www.taxtmi.com/caselaws?id=173265 The court upheld the decision of the Ld. CIT(A) in favor of the respondent, allowing the claimed expenses for promoting sports activities despite the absence of registration under section 12A. The judgment emphasized the legitimate nature of the expenses incurred and rejected the revenue's appeals, concluding that the benefits under sections 11 and 12 were not granted due to the genuineness of the expenses. en-us Fri, 27 Jul 2012 00:00:00 +0530 Fri, 11 Sep 2015 11:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173265 The court upheld the decision of the Ld. CIT(A) in favor of the respondent, allowing the claimed expenses for promoting sports activities despite the absence of registration under section 12A. The judgment emphasized the legitimate nature of the expenses incurred and rejected the revenue's appeals, concluding that the benefits under sections 11 and 12 were not granted due to the genuineness of the expenses. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173265