Benefit Match Proceeds not Taxable: ITAT Relief to cricketer Sameer Dighe

ACIT Vs Shri Sameer Sudhakar Dighe (ITAT Mumbai) The facts available in public domain are that the assessee has played national as well as international cricket. The assessee has played international test matches numbering 6 and ODI’s numbering 23.The assessee is full time employee of Air India. The benefit match was conducted by the BCCI, which is a regulatory body for cricket in India to appreciate the personal talent and skill in this sport because the assessee is a retire sportsman and the proceeds arising out of this benefit match is in the nature of award. There is no direct nexus betw...