Matter is remitted to the authority concerned to decide the same afresh in view of the ratio decided by the apex Court in Asstt. CIT (E) v. Ahmedabad Urban Development Authority (2022) 329 CTR 297/ (2023) 4 SCC 561. (AY. 2014-15)
CIT (E) v. Jharkhand State Cricket Association (2025) 344 CTR 547 / 249 DTR 240 (Jharkhand)(HC)
S. 11 : Property held for charitable purposes-Cricket association-Applicability of proviso to S. 2(15)-Matter is remitted to the authority concerned to decide the same afresh in view of the ratio decided by the apex Court in Asstt. CIT (E) v. Ahmedabad Urban Development Authority (2022) 329 CTR 297 (SC). [S. 2(15), 260A]
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