KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX
ITA/39/2012HC Kerala07 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX
Exemptions) v
Ahmedabad Urban Development Authority (supra), particularly
to paragraphs 234 to 236 and 253 for the proposition that these
principal issues being contested in the batch of appeals in the
light of the ratio laid down in Ahmedabad Urban Development
Authority case must go back to the Assessing Officer for a fresh
Test Series i.e. fresh decision.
7. Paragraphs