BARODA CRICKET ASSOCIATION,,VADODARA vs. THE DY. CIT, (EXEMPTION), CIRCLE-2,, AHMEDABAD
In the result, appeal filed by the Assessee is allowed
ITA 1435/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad10 Jul 2019AY 2013-14
Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)
For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri O.P. Sharma, CIT/ D.R
Section 11Section 11(2)Section 2(15)Section 2(24)(xviii)Section 234BSection 271Section 28
164. In ground nos. 2, 3, 4, 7, 8 and 9, which we will take up together, the assessee has raised the following grievances:
2. On the facts and circumstances of appellant’s case as well as in law, it is prayed that the provisions of section 13(8) r.w.s. 2(15) of the Income Tax Act,
1961 should