Commissioner Of Income Tax (Exemption v. Sports Authority Of India
High Court
06 Apr 2016 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Commissioner Of Income Tax (Exemption v. Sports Authority Of India
Date of order
06 Apr 2016
Assessment year(s)
—
Outcome
Allowed
Case summary
In Commissioner Of Income Tax (Exemption v. Sports Authority Of India, the High Court (2016) allowed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
29.
+ ITA 245/2016
COMMISSIONER OF INCOME TAX (EXEMPTION)
..... Appellant
Through: Mr P. Roy Chaudhary, Senior Standing counsel.
versus
SPORTS AUTHORITY OF INDIA
..... Respondent
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 06.04.2016
CM No.12803/2016
1. Allowed, subject to all just exceptions.
ITA 245/2016
2. This is an appeal by the Revenue against the order dated 30[th] September, 2015 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.2870/Del/2013 for the Assessment Year (‘AY’) 2000-01.
3. By the impugned order, the ITAT remanded the matter concerning addition made by the AO on account of grant received by the Assessee for re-determination to the AO himself. The Court fails to understand how this gives rise to any substantial question of law.
ITA 245/2016 Page 1 of 2
4. Accordingly, the appeal is dismissed.
S.MURALIDHAR, J
APRIL 06, 2016 MK
VIBHU BAKHRU, J
ITA 245/2016 Page 2 of 2
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