NEW DELHI: Holding that cricket associations are run on business lines, the Supreme Court said that the activities of sports bodies, including the Board of Control for Cricket in India (BCCI), cannot fall within the meaning of ‘education’ to claim tax exemption as they spend insignificant amounts of money on coaching camps or academies.
After analysing the account books of Gujarat Cricket Association and Saurashtra Cricket Association, a bench of Chief Justice U U Lalit and Justices S Ravindra Bhat and P S Narasimha also said that administrative bodies may not come within the ambit of ‘general public utility’ (GPU) to get tax exemption.
