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Kerala HC Remands Kerala Cricket Association Income Exemption Case to ITAT
Case Law Details
- Case Name
- CIT (Exemptions) Vs Kerala Cricket Association (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Kerala High Court
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CIT (Exemptions) Vs Kerala Cricket Association (Kerala High Court)
Kerala High Court remanded back matter to ITAT for Income received by Kerala Cricket Association would be Exempted Income or not?
Conclusion: Income received by the Kerala Cricket Association during the assessment years 2010-11, 2012-13, and 2013-14 would partake of the nature of exempted income was to reexamined by the Tribunal as in each case and for every year, the tax authorities were under an obligation to carefully examine and see the pattern of receipts and expenditures.
Held: Department had challenged the finding of Tri...
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