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3 results for “reassessment”+ Section 234clear

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Key Topics

Addition to Income3

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

234. It is quite evident that the activities of the cricket associations are run on business lines The associations own physical and other infrastructure, maintain them, have arrangements for permanent manpower and have well- organised supply chains to cater to the several matches they host Many such matches are not at national level and are under- 16 or under

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATION
For Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

234. It is quite evident that the activities of the cricket associations are run on business lines The associations own physical and other infrastructure, maintain them, have arrangements for permanent manpower and have well- organised supply chains to cater to the several matches they host Many such matches are not at national level and are under- 16 or under

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC 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

234. It is quite evident that the activities of the cricket associations are run on business lines The associations own physical and other infrastructure, maintain them, have arrangements for permanent manpower and have well- organised supply chains to cater to the several matches they host Many such matches are not at national level and are under- 16 or under