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No additions u/s 40A(2) of price diff. in broadcasting of another cricket match in lieu cancelled match

May 3, 2019[2019] 107 17 (Bombay)/[2019] 264 Taxman 323 (Bombay)

INCOME TAX: Where TV broadcaster paid organiser for organising cricket series, if a cricket match in a particular series was cancelled while a match of another series was added and by a fresh contract, both broadcaster and organiser agreed neither to refund amount for cancelled match nor to charge for additional match, no addition of price difference in broadcasting rights of matches to be made under section 40A(2)
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