101 ITR 234 (SC), Cricket Association of Bengal v. CIT

27 ITR 279High Court1955#17463 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 11Section 11(1)(b)Section 11(6)Section 13(8)Section 143(3)Section 2(15)Section 250Section 43B

Judgments citing 101 ITR 234 (SC), Cricket Association of Bengal v. CIT

Karnataka Industrial Areas Development Board, Bangalore vs. Deputy Commissioner Income Tax, Exemptions, Circle-1, Bangalore

ITA 355/BANG/2024[2017-18]Status: DisposedITAT Bangalore02 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

…decisions in Krupanidhi Educational Trust v DIT(E), ITA No. 86/2012 dt. 14.9.2012 - Bangalore ITAT; Loka Shikshana Trust v ClT [1975] 101 ITR 234 (SC), Cricket Association of Bengal v CIT [1959] 37 ITR 277 (Cal), CIT v. Breach Candy Swimming Bath Trust (1955) 27 ITR 279 (Born), The Trustees of the Tribune, In re (1939) 7 ITR 423 (PC) and para No. 19 Page No. 528 Volume I of The Law and Practice of Income tax by Kanga, Palkhivala and Vyas was relied upon in support of the above principle. Difference between ‘business activity' and ‘activity with business principles’ 39. There is a subtle difference between the phr…

Karnataka Industrial Areas Development Board, Bangalore vs. Deputy Commissioner of Income-Tax, Exemptions, Circle-1, Bangalore

ITA 354/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

…decisions in Krupanidhi Educational Trust v DIT(E), ITA No. 86/2012 dt. 14.9.2012 - Bangalore ITAT; Loka Shikshana Trust v ClT [1975] 101 ITR 234 (SC), Cricket Association of Bengal v CIT [1959] 37 ITR 277 (Cal), CIT v. Breach Candy Swimming Bath Trust (1955) 27 ITR 279 (Born), The Trustees of the Tribune, In re (1939) 7 ITR 423 (PC) and para No. 19 Page No. 528 Volume I of The Law and Practice of Income tax by Kanga, Palkhivala and Vyas was relied upon in support of the above principle. Difference between ‘business activity' and ‘activity with business principles’ 39. There is a subtle difference between the phr…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…आयकर अपीलीय अिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 322/CHNY/2016 िनधा"रण वष"/Assessment Year: 2011 - 12 YCH Logistics (India) Pvt. Ltd., The DCIT, Plot No.DV1, SIPCOT Hi-Tech SEZ, Vs. Corporate Circle 3(2), Phase II, Sirumangadu Village, Chennai. Sriperumbudur Taluk, Kancheepuram District – 602 105. PAN : AAACY 2873L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Ajit Ku…

Assistant Commissioner of Income Tax (E) Circle-1, Bangalore vs. Karnataka Industrial Area Development Board, Bangalore

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 951/BANG/2017[2012-13]Status: DisposedITAT Bangalore03 Jul 2020AY 2012-13

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2012 – 13

For Appellant: Ms. Neera Malhotra, CIT (DR)For Respondent: Shri Padamchand Khincha, CA
Section 11Section 13(8)Section 2(15)Section 43B

…decisions in Krupanidhi Educational Trust v DIT(E), ITA No. 86/2012 dt. 14.92012 - Bangalore ITAT; Loka Shikshana Trust v CIT [1975] 101 ITR 234 (SC), Cricket Association of Bengal v CIT [1959] 37 ITR 277 (Cal), CIT v. Breach Candy Swimming Bath Trust (1955) 27 ITR 279 (Born), The Trustees of the Tribune, In re (1939) 7 hR 423 (PC) and para No, 19 Page No. 528 - Volume I of The Law and Practice of Income tax by Kanga, Palkhivala and Vyas was relied upon in support of the above principle. Difference between 'business activity' and 'activity with business principles' 39. There is a subtle difference between the ph…

Karnataka Industrial Areas Development Board vs. Addl.DIT

In the result, the appeal by the Assessee is allowed

ITA 378/BANG/2013[2009-10]Status: DisposedITAT Bangalore04 Sept 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri S. Rifaur Rahmanassessment Year : 2009-10

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)
Section 11Section 12ASection 2(15)

…upanidhi Educational Trust v DIT(E), ITA No. 86/2012 dt. 14.9.2012 - Page 18 of 27 Bangalore ITAT; Loka Shikshana Trust v ClT [1975] 101 ITR 234 (SC), Cricket Association of Bengal v CIT [1959] 37 ITR 277 (Cal), CIT v. Breach Candy Swimming Bath Trust (1955) 27 ITR 279 (Born), The Trustees of the Tribune, In re (1939) 7 ITR 423 (PC) and para No. 19 Page No. 528 — Volume I of The Law and Practice of Income tax by Kanga, Palkhivala and Vyas was relied upon in support of the above principle. Difference between ‘business activity’ and ‘activity with business principles’ 39. There is a subtle difference between the…

101 ITR 234 (SC), Cricket Association of Bengal v. CIT (27 ITR 279) — Cited in 5 Judgments | BharatTax