Activities of the Trust of providing accommodation and food and beverages etc. does not constitute commercial activities.
Quick Summary
Court :
ITAT New Delhi
Brief :
Challenging the orders of the Commissioner of Income Tax (Appeals) - 40, Delhi (“Ld. CIT(A)”) in the case of India International Centre (“theassessee”), for the assessment years 2013-14 and 2014-15, Revenue preferred these appeals on identical grounds.
Citation :
ITA Nos.-6771 & 6772/Del/2017
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Published in Income Tax
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