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Itxa/1299/2012 Of Commissioner Of Income Tax - Central-Iii v. The Board Of Control For Cricket In India

High Court 24 Sep 2014 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/1299/2012 Of Commissioner Of Income Tax - Central-Iii v. The Board Of Control For Cricket In India
Date of order
24 Sep 2014
Assessment year(s)
2003-04
Outcome
Dismissed

Case summary

In Itxa/1299/2012 Of Commissioner Of Income Tax - Central-Iii v. The Board Of Control For Cricket In India, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

sbw *1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1299 OF 2012 Commissioner of Income Tax-Central-III ..Appellant -Versus-The Board of Control for Cricket in India ..Respondent ........... Mr. Suresh Kumar for the Appellant.Mr. P. J. Pardiwalla, Senior Counsel, with Mr. Atul Jasani for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. K. MENON, JJ. DATE :- 24[th] SEPTEMBER, 2014 P.C.: 1]When this Appeal of the Revenue challenging the finding and conclusion of the Tribunal dated 27[th] March, 2012 for assessment year 2003-04 was placed before us, Mr. Pardiwalla, learned Senior Counsel, appearing for the Respondent-Assessee relied upon the order dated 31[st ]July, 2014 passed by us in a batch of Appeals pertaining to the same Assessee. 2]Mr. Suresh Kumar does not dispute that the copy of the order passed by this Court and relied upon by Shri Pardiwalla deals with the Revenue's Appeals enlisted therein and which have been dismissed on 31[st ] 1/2 *2* July, 2014 holding that an identical question, as has raised in the present Appeal at page 4 of the paper book, is not a substantial question of law.3]In the light of our order and which is a common order for several Appeals and dealing with the same controversy pertaining to the same Assessee, we conclude that even present Appeal deserves to be dismissed. It is dismissed as it does not raise any substantial question of law. No costs. (A. K. MENON, J.) (S.C. DHARMADHIKARI, J.) wadhwa
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