Baroda Cricket Association eligible for Section 11 & 12 exemptions : HC

CIT (Exemptions) Vs Baroda Cricket Association (Gujarat High Court) 1. By this appeal under section 260A of the Income Tax Act, 1961, the appellant Revenue has challenged the order dated 11.06.2019 made by the Income Tax Appellate Tribunal, Ahmedabad Bench ‘B’ in ITA No.2675/Ahd/2017 for assessment year 2014­-15 by proposing the following three questions stated to be substantial questions of law: “[A]Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowing the benefit of exemptions u/s.11 and 12 of the Act without considering the fact that th...