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
2) Where an application has been made on or after the 1st day of
June, 2007, the provisions of sections 11 and 12 shall apply in
relation to the income of such trust or institution from the
ITA 37/12 ITA 38/12
ITA 39/12, ITA 40/12
and ITA 42/12 10
assessment year immediately following the financial year in which
such application
