COMMISSIONER OF INCOME TAX Vs. BARODA CRICKET ASSOCIATION

JUDGEMENT

(1.) The Revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 for the Assessment Year 2013-14 being aggrieved by the Order passed by the Income Tax Appellate Tribunal, Ahmedabad, Bench 'C' dated 10th July, 2019 in ITA No.1435/Ahd/2017 raising the following substantial questions of law :

(2.) At the outset, learned advocate Mrs.Mauna Bhatt for the Revenue submitted that the similar issues have been decided against the Revenue by this Court in the case of Director of Income Tax V/s. Gujarat Cricket Association,419 ITR 561Gujarat.

(3.) This Court in case of Director of Income Tax V/s. Gujarat Cricket Association,419 ITR 561Gujarat in similar facts of this case has held as under :