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Saturday, 19 January 2013

Marathon conducted in commercial sense – Cannot be said to be existing only for charitable purpose


A trust conducts marathon in a commercial manner, then it cannot be said to be existing only for
charitable purposes in view of amended definition of charitable purpose with effect from 1‐4‐2008,
matter remanded. (AY 2012‐13)
Hyderabad Runners Society v. DIT (Ex) (2012) 139 ITD 464/ 20 ITR 675 (Hyd.)(Trib.)

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