https://www.taxtmi.com/caselaws?id=756928 The HC remanded the appeals to the ITAT for a fresh determination on the nature of income received by the Kerala Cricket Association from the Board for Control of Cricket in India, following the SC's observations. The ITAT must decide if the income qualifies as infrastructure subsidy or business income under Section 2(15) of the IT Act, allowing both parties to present arguments within six months. en-us Fri, 26 Jul 2024 00:00:00 +0530 Sat, 10 Aug 2024 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756928 The HC remanded the appeals to the ITAT for a fresh determination on the nature of income received by the Kerala Cricket Association from the Board for Control of Cricket in India, following the SC's observations. The ITAT must decide if the income qualifies as infrastructure subsidy or business income under Section 2(15) of the IT Act, allowing both parties to present arguments within six months. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756928