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Exemption to State Cricket Association cannot be denied for providing stadium to conduct matches
Case Law Details
- Case Name
- DCIT (Exemptions) Vs M/s Tamil Nadu Cricket Association, (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12 & 2012-13
- Courts
- All ITAT, ITAT Chennai
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Whether the activity of conducting one-day matches‘T-20 matches and Indian Premier League matches by Tamil Nadu Cricket Association would amount to doing business or trade?
It is the case of the Revenue that the assessee-society is conducting or organizing T-20‘ one-day matches or Indian Premier League matches. In fact‘ BCCI the parent organization which is a national body in India‘ is organizing and conducting the matches. The assessee-society‘ being a member of BCCI‘ hosts the matches which are conducted by BCCI. For the purpose o...
