M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE
In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld
ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13
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
Section 13Section 2Section 2(15)
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 to the circular No.11 dated
19.12.2008 issued
