https://www.taxtmi.com/caselaws?id=357236 The Tribunal held that the cricket association's activities were charitable, aimed at promoting cricket as a public utility. It concluded that the proviso to Section 2(15) did not apply, allowing the association to qualify for exemption under Section 11 of the Income-tax Act, 1961. The Revenue's appeals were dismissed, upholding the CIT(A)'s decision granting the exemption. en-us Wed, 07 Mar 2018 00:00:00 +0530 Mon, 19 Mar 2018 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357236 The Tribunal held that the cricket association's activities were charitable, aimed at promoting cricket as a public utility. It concluded that the proviso to Section 2(15) did not apply, allowing the association to qualify for exemption under Section 11 of the Income-tax Act, 1961. The Revenue's appeals were dismissed, upholding the CIT(A)'s decision granting the exemption. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357236