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
3. We have heard learned Senior Counsel Mr A.Shankar for
the assessee and Mr PKR Menon for the revenue. The learned
counsel have referred to the details considered in ITA No.37 of
2012 for disposing of all the appeals. The core issue for
consideration in the batch of appeals is the claim and
entitlement of the assessee for exemption under
