Commissioner Of Income Tax (Exemption) v. Sport Authority Of India

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 29.

+ ITA 245/2016 COMMISSIONER OF INCOME TAX (EXEMPTION) ..... Appellant Through: Mr P. Roy Chaudhary, Senior Standing counsel.

versus SPORTS AUTHORITY OF INDIA ..... Respondent

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 06.04.2016 CM No.12803/2016

1. Allowed, subject to all just exceptions.

ITA 245/2016

2. This is an appeal by the Revenue against the order dated 30th September, 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No.2870/Del/2013 for the Assessment Year ('AY') 2000-01.

3. By the impugned order, the ITAT remanded the matter concerning addition made by the AO on account of grant received by the Assessee for re-determination to the AO himself. The Court fails to understand how this gives rise to any substantial question of law. ITA 245/2016 Page 1 of 2

4. Accordingly, the appeal is dismissed.

S.MURALIDHAR, J VIBHU BAKHRU, J APRIL 06, 2016 MK ITA 245/2016 Page 2 of 2