https://www.taxtmi.com/caselaws?id=385913 The Tribunal held that the appellant cricket association's activities do not qualify as charitable under Section 2(15) due to involvement in commercial activities, particularly the Indian Premier League (IPL). The income from the Board of Control for Cricket in India (BCCI) was deemed part of a revenue-sharing arrangement, not voluntary grants. Commercial activities were found to exceed limits for exemption under Section 11. The issue of club income and catering services was remanded for further examination based on the principle of mutuality. The appeal was partly allowed for statistical purposes, with no impact on BCCI's cases. en-us Thu, 12 Sep 2019 00:00:00 +0530 Tue, 17 Sep 2019 11:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385913 The Tribunal held that the appellant cricket association's activities do not qualify as charitable under Section 2(15) due to involvement in commercial activities, particularly the Indian Premier League (IPL). The income from the Board of Control for Cricket in India (BCCI) was deemed part of a revenue-sharing arrangement, not voluntary grants. Commercial activities were found to exceed limits for exemption under Section 11. The issue of club income and catering services was remanded for further examination based on the principle of mutuality. The appeal was partly allowed for statistical purposes, with no impact on BCCI's cases. Case-Laws Income Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385913