that it was an organized
business activity being carried on by the BCCI, fortified the stand of the Assessing
Officer further. The sum and substance ... directly taken as 'corpus' by the appellant. The receipts from BCCI although
called as subsidy or subvention, it need not necessarily have
assessee was in
receipt of IPL Subvention, TV rights subsidy from the BCCI and also instedia
advertisement. Since the income generated through conduct ... eligible for exemption u/s 11 of the Act as receipts from BCCI in respect of IPL
Subvention & /TV subsidy being receipts from commercial
applied his mind to the nature of the receipts from BCCI viz. Share in TV
Rights, Infrastructure Subsidy and Advance against expenses of Stadium ... case the Id. CIT erred in holding that voluntary
contributions from BCCI are not in the nature of voluntary contributions.
3. The Id. CIT erred
Appellant to The Board
of Control for Cricket in India ('BCCI'), which is revenue in nature, as a
capital expenditure.
4. erred ... learned AO, by confirming that the
annual consideration paid/payable to BCCI is in the nature of license or
franchise or any other business
received as donation to corpus from BCCI is not exempt,
since the provisions of section 11(1)(d) were not complied by the appellant ... from the Board o f
Cricket Control of India (BCCI, in short) as towards the TV rights. When he probed
the matter further
Bombay this day, the Board of Control for Cricket in
India (BCCI) hereby cancels the entire process of tender
by invoking Clause ... advertisement revenues in
the Stadium etc.
b. The team fielded by the BCCI plays as "Indian
Team" while playing One Day Internationals
Radha
Rangaswamy, Mr. Prateek Chadha
and Mr. Anirban Sen, Advocates for
BCCI.
FAO(OS) 160/2013, CAV 265/2013, CAV 266/2013, CM APPL.
4880 ... Radha
Rangaswamy, Mr. Prateek Chadha
and Mr. Anirban Sen, Advocates for
BCCI.
FAO(OS) 161/2013, CAV 267/2013, CAV 268/2013, CM APPL.
4883
Board of Control for Cricket in India
(hereinafter referred as the “BCCI”) through
competitive bidding. These signals (live
feeds) are transmitted to millions of Indian ... groups of appeals
which have been filed in the following
circumstances.
3. BCCI is the “approved” national level
body holding virtually monopoly rights to
organize
Solicitor General,
with
FOR THE PETITIONER Samrat Sen, Kanu Agrawal, Indranil
"BCCI" Deshmukh, Adarsh Saxena, Ms R Shah
and Kartik Prasad, Advocates ... pleading ............................................................117
(b) Finding outside the contract ................................. 122
(c) The contract required BCCI to pay
DCHL's players' dues .......................................... 124
(d) Public
majority view was
expressed that it cannot be denied that the BCCI does discharge
some duties like the selection of an Indian cricket team, controlling ... public duties' or
'state functions'. The position that the BCCI was exercising public
functions and was performing a public duty was accepted
