THE BOARD OF CONTROL FOR CRICKET IN INDIA vs THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 35 AND ANR.

Judgment text excerpt

JUDGMENT ITXA-1041.12&WP-1898.12-2.DOCX Digitally signed by LAXMIKANT GOPAL LAXMIKANT CHANDAN GOPAL Date: CHANDAN 2025.02.18 11:25:51 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1041 OF 2012 The Board of Control for Cricket in India ] a Society registered under the Tamil Nadu ] Societies Registration Act, 1975 and ] having its registered Office at Cricket ] Centre, Wankhede Stadium, `D’ Road, ] Churchgate, Mumbai – 400 020 ]…Appellant Versus 1] The Assistant Commissioner of ] Income Tax ] Central Circle 35, Mumbai having his ] Office at Room No.104, First Floor, ] Aaayakar Bhavan, M. K. Road ] Churchgate, Mumbai – 400 020 ] ] 2] Commissioner of Income-tax ] (Exemptions) ] Mumbai having his Office at ] at Room No.104, First Floor, ] Aaayakar Bhavan, M. K. Road, ] Churchgate, Mumbai – 400 020 ]...Respondents WITH WRIT PETITION NO.1898 OF 2012 The Board of Control for Cricket in India ] a Society registered under the Tamil Nadu ] Societies Registration Act, 1975 and ] having its registered Office at Cricket ] Centre, Wankhede Stadium, `D’ Road, ] Churchgate, Mumbai – 400 020 ]…Petitioner Page 1 of 24 JUDGMENT ITXA-1041.12&WP-1898.12-2.DOCX Versus 1] The Assistant Commissioner of ] Income Tax ] Central Circle 35, Mumbai having his ] Office at Room No.104, First Floor, ] Aaayakar Bhavan, M. K. Road ] Churchgate, Mumbai – 400 020 ] ] 2] Director of Income-tax (Exemptions) ] Mumbai having his Office at ] Piramal Chambers, Lower Parel, ] Mumbai – 400 012 ] ] 3] Union of India through the Secretary, ] Ministry of Finance, having its Office ] at North Block, New Delhi – 110 001 ]...Respondents. ______________________________________________________ Mr P J Pardiwalla, Senior Advocate a/w Mr. Nitesh Joshi i/by Mr. Atul K