written replies and oral submissions, BCCI raised the following
contentions:
BCCI is not an enterprise
9.1. BCCI is a not-for-profit society registered under ... BCCI Rules
9.22. The DG misinterpreted Rules 28(b) and Rule 28(d) of the BCCI rules
and held them anti-competitive, as they
sports rules can be identified: the "rules of the game"; "club rules" and
"competition rules".
- The "rules ... Linkages with ICC
8.15 BCCI is a full member of ICC and as such BCCI follows the rules/bye
laws made by ICC. Specifically, attention
franchise agreement. The Franchisees have to pay the
BCCI an annual franchisee fee which BCCI distributes to the
Associations as subvention.
The Committee (page ... page 246 to 247 mentions that surreptitious amendment to
Rule 6.4.2 enabled BCCI official to own IPL team which finally led to
conflict of interest
observed that assessee intentionally
passed amendments to the objects and rules conspiring with the BCCI
and also at the convenient of the Executive Bodies ... assessee intentionally passed
the amendments to the objects and rules conspiring with the BCCI and
10 ITA No.93 & 241/VIZ/2015
further relied on ruling of the advance
authority in case of Shell India Markets Private Limited and
submitted that the BCCI would be able ... BCCI the appellant shall continue to
advise and assist the BCCI in connection with structure of the
league, league rules and regulations, franchisee agreements
subsidy of Rs 4,00,00,000 received from the BCCI as a corpus donation. The
assessee gets the relief accordingly.
147. Ground ... inter alia, as follows:
51. On a perusal of the BCCI Infrastructure Subsidy rules, we find that what is
given to the assessee as infrastructure
BCCI the parent Body of the Assessee Trust. Subsidies are
voluntary payments for development of the game, it is a gratuitous payment
given by BCCI ... tournaments/matches in the manner laid down under
rules framed by BCCI. These rules are common to all State Associations. In
fact MCA has deficit
BCCI the parent Body of the Assessee Trust. Subsidies are
voluntary payments for development of the game, it is a gratuitous payment
given by BCCI ... tournaments/matches in the manner laid down under
rules framed by BCCI. These rules are common to all State Associations. In
fact MCA has deficit
10743/2023-DB
executed was subjected to the Rules / Regulations of IPL / BCCI / ICC. Any
activity of marketing during the period of the agreement ... accordance to the terms of MOU and the rules and regulations of IPL / BCCI
and ICC.
6. Section 65 (105)(zzzn) specifically exclude services
commercial activity which are not authorized
by the rules of the Association. The Memorandum of Rules and
Page ... full-
fledged member of the BCCI as per Memorandum and Rules &
Regulations of BCCI and also as per Memorandum of Association
of the assessee
