2020 (1) TMI 565

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..... a judgment in the case of Commissioner of Income Tax (Exemption) v. Gujarat Cricket Association [2019 (11) TMI 35 - GUJARAT HIGH COURT] to be decided in favour of assessee. - R/TAX APPEAL NO. 759 of 2019 - - - Dated:- 23-12-2019 - MS. HARSHA DEVANI AND MS. SANGEETA K. VISHEN JJ. Appearance: MRS MAUNA M BHATT (174) for the Appellant(s) No. 1 for the Opponent(s) No. .....

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..... econd proviso to section 2(5) of the Act? [B] Whether on the facts and circumstances of the case and in law, the Tribunal was justified in allowing the benefit of exemptions u/s.11(1)(a) of the Act of ₹ 1,47,98,329/without appreciating the fact that the assessee is covered by the provisions of section 2(15) r.w.s. 13(8) of the Act? [C] Whether on the facts and circumsta .....

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..... nue. Under the circumstances, it is not necessary to set out the facts and contentions in detail. 4. For the reasons recorded in the judgment and order dated 27.09.2019 made in Tax Appeals No.268 of 2012 and allied matters, this appeal does not give rise to any question of law, much less, any substantial question of law, warranting interference. The appeal, therefore, fails and is, accord .....

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