No denial of exemption on incurring part of exp. towards non-objects if sec. 13 conditions not violated by BCCI

IT : Where assessee charitable trust was engaged in promotion of cricket and Assessing Officer denied its entire claim for exemption under section 11 on grounds that a part of expenditure incurred by assessee was not for object of trust, since assessee had not violated any of conditions of section 13, assessee's claim for exemption could not be disallowed fully but it had to be disallowed only to extent of such part of expenditure which was not incurred for object of trust

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