In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

193 ITR 321(SC). 8 M.P. Cricket Association (xii) The Ld. AR also submitted that the appellant is eligible for claim of exemption u/s 11 & 12 of the Act even in the wake of the amendment made by the Finance Act, 2009, w.e.f. 1.4.2009, by insertion of provisos to section 2(15) of the Act. (xiii) The Ld. Counsel referring