ITAT allows Sec. 11 relief to Gujarat Cricket Association as it existed solely for promoting cricket

IT : Where objects of various cricket associations in Gujarat clearly demonstrated that they existed and operated purely for purpose of promoting cricket i.e. an object of general public utility and these objects had nothing to do with any trade, commerce or business and profit earning was not predominant purpose of associations, proviso to section 2(15) could not have been invoked to decline benefit of sections 11 and 12

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