M/S. Rajasthan Cricket Association, ... vs Add.Cit. Range-2, Jaipur on 25 November, 2020
-ITO (Exemption) vs. Rajasthan Cricket Association [2025] 171 taxmann.com
25 (Jaipur-Trib) wherein the Hon'ble tribunal held that where a charitable trust
made a provision for expense but did not claim the amount as applied income
during the year, question of disallowance of provision did not arise [LPB page
nos. 1 to 8]