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

JUDGMENT ITXA-1041.12&WP-1898.12-2.DOCX 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 Jasani, for the Appellant/Petitioner. Mr P C Chhotaray a/w Mr. Suresh Kumar, for the Respondent/ Revenue. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. Reserved on : 11 February 2025 Pronounced on : 18 February 2025 JUDGMENT: (Per M. S. Sonak, J.) 1. Heard learned counsel for the parties. 2. The appeal and the Writ Petition were directed to be heard together by order dated 05 November 2014. JUDGMENT ITXA-1041.12&WP-1898.12-2.DOCX 3. The Appeal was admitted on 05 November 2014 on the following substantial questions of