S. 11 : Property held for charitable purposes-Education-Organizing drama programs for companies for fee-Companies selling tickets for profit-Element of profit involved in organising dramas-Not eligible for exemption. [S. (2(15), 12A]
Maharaja Shivchatrapati Pratishthan v ITO (E) (2023)101 ITR 84 / 199 ITD 607 (SN)(Pune) (Trib)