M/S. ORISSA CRICKET ASSOCIATION,CUTTACK vs. ACIT, CIRCLE-2(1), CUTTACK
In the result, ITA No.335/CTK/2017 is allowed and ITA
ITA 210/CTK/2016[2011-12]Status: DisposedITAT Cuttack26 Dec 2017AY 2011-12
Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm Orissa Cricket Association Vs. Cit(Exemptions), Barabati Stadium,Cuttack-753001, Hyderabad Odisha, Pan No. : Aaaao 0319 F & Orissa Cricket Association Vs. Acit, Circle-2(1), Barabati Stadium, Cuttack Cuttack-753001, Odisha Pan No. : Aaaao 0319 F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri S.K.Tulsiyan & D.Das, Ar राजस्व की ओर से /Revenue By : Shri Saad Kidwai, Citdr सुनवाई की तारीख / Date Of Hearing : 12/12/2017 घोषणा की तारीख/Date Of Pronouncement 26/12/2017 आदेश / O R D E R Per Shri N.S.Saini, Am:
For Appellant: Shri S.K.Tulsiyan & D.Das, ARFor Respondent: Shri Saad Kidwai, CITDR
Section 120Section 12ASection 254(2)
price of tickets sold to the public varying from Rs.600 to Rs.20,000 per ticket per person, for watching live cricket.
With regard to this activity being commercial in nature within the amended provision of the section 2(15) of the Income Tax Act, 1961
and not charitable, the appellant would firstly like to quote clause 4
sub clause
