clause of Section 65 (105) (zzzn) . According to the adjudicating authority, BCCI/ IPL is not per- se a sports event. It is a society registered ... CBEC, sponsorship fee paid by the assessees to the BCCI / IPL cannot be considered to be sponsorship of any sports event, being clearly
whether the Franchise fee paid by the assessee to BCCI- IPL was rightly
claimed by it as a revenue expenditure, or the same being ... assessee to BCCI-IPL for IPL Season-1 only enabled the assessee to
participate in the league tournaments for IPL Season-1 and operate
course,
BCCI, for and on behalf of its separate Sub-Committee Unit known
as the Indian Premier League. This is called "BCCI-IPL ... between such
Franchisee and IPL and/or BCCI including without
limitation the relevant Franchise Agreement and BCCI-IPL
may pay such
However, subject to the remainder of this
Clause and to obtaining BCCI-IPL's prior
written consent: (i) the Franchisee will
have the right ... case for the purposes of this
Agreement. Upon any Event occurring
BCCI-IPL reserves the right to require a
new franchise agreement to be entered
assessee company had entered into an IPL Franchise
Agreement with BCCI-IPL on 4th April, 2008 for Franchise rights of IPL
Page ... BCCI then
KRSPL neither pays annual consideration nor does it earn any revenue in
that year. Thus the annual payment to BCCI-IPL is intrinsically
cricket in India. BCCI and IPL are one and the same as
IPL is a committee of BCCI. The cricket in Twenty-20 format ... BCCI, there was no established market for IPL. IPL was a completely
new idea introduced by BCCI. Therefore, given the nascence of IPL
Bank requested BCCI to deposit the amounts payable to
DCHL by BCCI in the account of DCHL with YES Bank and requested BCCI ... mentioned that BCCI should confirm in writing that the entire amount payable
by BCCI to DCHL shall be deposited by BCCI in the account
Reimbursement / subsidy-BCCI 1,86,64,990/-
Share of TV Subsidy from BCCI 18,00,76,452/-
IPL-Subvention from BCCI ... commercially exploiting the IPL matches. The commercial
exploitation, if any, of the IPL matches is done by the BCCI. That the
assessee i.e. Punjab
Cricket Tournament (league) called DLF IPL -20 organised by BCCI IPL.
(b) In consideration of rights and privileges (specified in the agreement) granted ... matches for its team immediately after pronouncement by the BCCI-IPL and notify any changes in the schedule; ensure that the appellants logo would
Services (BSS) to BCCI-IPL. As the appellant supports the
commercial activities of IPL, the amount received by
appellant from BCCI-IPL is taxable under ... fact that BCCI is not
commercial organization and only organizing game
of cricket. Therefore any service rendered to BCCI-
IPL is not in the nature
