Exemption to cricketers u/s 57(iii).

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....n being selected to play official test matches for India. It has been claimed that the players have to incur considerable expenditure for kit and gear, boarding and conveyance at the test centres. It has been pointed out that playing in test cricket is the culmination of long years of practice and playing in matches of lesser importance. Considerable expenditure has to be incurred by a player befo....

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....wholly and exclusively for the purpose of making or earning the income is allowable as a deduction. 4. The Board has considered the representations. Having regard to the years of preparation that go in with the attendant expenditure before a cricketer qualifies for selection in test cricket and the expenditure incurred by him while actually playing a test, it is considered that 75% of the amoun....