https://www.taxtmi.com/highlights?id=49989 Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as business/commercial activity. The profit motive is one essential ingredient which is apparently missing in the case on hand - The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor. en-us Fri, 01 Nov 2019 21:45:12 +0530 Fri, 01 Nov 2019 21:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49989 Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as business/commercial activity. The profit motive is one essential ingredient which is apparently missing in the case on hand - The nature of the activities of the assessee cannot take its colour from the nature of the activities of the donor. Highlights Income Tax Fri, 01 Nov 2019 21:45:12 +0530 https://www.taxtmi.com/highlights?id=49989