(1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana

63 STC 198Supreme Court of India1986#5160 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Judgments citing (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…si Development Authority v. ACIT,Circle-3, Varanasi,U.P. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana, (1986) 63 STC 198(SC))." The expression "business" has further been defined in theCommentary on Income Tax Law by Chaturvedi&Pithisaria(Pages 1322 and 1323; Vol1 ; Fifth edition)as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more extensi…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…si Development Authority v. ACIT,Circle-3, Varanasi,U.P. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana, (1986) 63 STC 198(SC))." The expression "business" has further been defined in theCommentary on Income Tax Law by Chaturvedi&Pithisaria(Pages 1322 and 1323; Vol1 ; Fifth edition)as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more extensi…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…si Development Authority v. ACIT,Circle-3, Varanasi,U.P. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana, (1986) 63 STC 198(SC))." The expression "business" has further been defined in theCommentary on Income Tax Law by Chaturvedi&Pithisaria(Pages 1322 and 1323; Vol1 ; Fifth edition)as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more extensi…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…si Development Authority v. ACIT,Circle-3, Varanasi,U.P. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana, (1986) 63 STC 198(SC))." The expression "business" has further been defined in theCommentary on Income Tax Law by Chaturvedi&Pithisaria(Pages 1322 and 1323; Vol1 ; Fifth edition)as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more extensi…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…Page 1 of 86 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.165/Lkw/2019 Assessment Year:2015-16 I.T.A. No.166/Lkw/2019 Assessment year:2016-17 I.T.A. No.701/Lkw/2019 Assessment year:2017-18 M/s U.P. Awas Evam Vikas Vs. A.C.I.T (Exemption), Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) C.O.No.02/Lkw/2020 (in I.T.A. No.166/Lkw/2019 Assessment year:2016-17 C.O.No.03/Lkw/2020 (in I.T.A. No.701/Lkw/2019) Assessment year:2017-1…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…Page 1 of 86 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.165/Lkw/2019 Assessment Year:2015-16 I.T.A. No.166/Lkw/2019 Assessment year:2016-17 I.T.A. No.701/Lkw/2019 Assessment year:2017-18 M/s U.P. Awas Evam Vikas Vs. A.C.I.T (Exemption), Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) C.O.No.02/Lkw/2020 (in I.T.A. No.166/Lkw/2019 Assessment year:2016-17 C.O.No.03/Lkw/2020 (in I.T.A. No.701/Lkw/2019) Assessment year:2017-1…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 12ASection 13(8)Section 2(15)

…Page 1 of 86 (UP AWAS EVAM VIKAS PARISHAD) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.165/Lkw/2019 Assessment Year:2015-16 I.T.A. No.166/Lkw/2019 Assessment year:2016-17 I.T.A. No.701/Lkw/2019 Assessment year:2017-18 M/s U.P. Awas Evam Vikas Vs. A.C.I.T (Exemption), Parishad Lucknow. 104, Mahatma Gandhi Marg, Lucknow. PAN:AAAJU0103A (Appellant) (Respondent) C.O.No.02/Lkw/2020 (in I.T.A. No.166/Lkw/2019 Assessment year:2016-17 C.O.No.03/Lkw/2020 (in I.T.A. No.701/Lkw/2019) Assessment year:2017-1…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. vs. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot vs. Superintendent of Taxes, (1986) Tax LR 2164 (SC) (1985) 60 STC 296 (SC); Government Medical Store Depot vs. State of Haryana, (1986) 63 STC 198(SC)).” The expression "business" has further been defined in the Commentary on Income Tax Law by Chaturvedi & Pithisaria (Pages 1322 and 1323; Vol 1; Fifth edition) as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more ex…

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals of the assessee are partly allowed

ITA 666/LKW/2019[2012-13]Status: DisposedITAT Lucknow05 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 13(1)(c)Section 13(3)Section 143(3)Section 147Section 154Section 2(15)Section 40

…I.T.A. Nos.656, 665 & 666/Lkw/2019 1 Assessment year:2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. Nos.656, 665 & 666/Lkw/2019 Assessment year:2012-13 M/s Lucknow Development Vs. Dy.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 07/03/2022 Date of pronouncement 05/04/2022 O R D E R PER BENCH: This is a group of thre…

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals of the assessee are partly allowed

ITA 665/LKW/2019[2012-13]Status: DisposedITAT Lucknow05 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 13(1)(c)Section 13(3)Section 143(3)Section 147Section 154Section 2(15)Section 40

…I.T.A. Nos.656, 665 & 666/Lkw/2019 1 Assessment year:2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. Nos.656, 665 & 666/Lkw/2019 Assessment year:2012-13 M/s Lucknow Development Vs. Dy.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 07/03/2022 Date of pronouncement 05/04/2022 O R D E R PER BENCH: This is a group of thre…

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals of the assessee are partly allowed

ITA 656/LKW/2019[2012-13]Status: DisposedITAT Lucknow05 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12Section 13(1)(c)Section 13(3)Section 143(3)Section 147Section 154Section 2(15)Section 40

…I.T.A. Nos.656, 665 & 666/Lkw/2019 1 Assessment year:2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. Nos.656, 665 & 666/Lkw/2019 Assessment year:2012-13 M/s Lucknow Development Vs. Dy.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 07/03/2022 Date of pronouncement 05/04/2022 O R D E R PER BENCH: This is a group of thre…

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

ITA 439/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Mar 2022AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…(1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana, (1986) 63 STC 198(SC))." The expression "business" has further been defined in theCommentary on Income Tax Law by Chaturvedi&Pithisaria(Pages 1322 and 1323; Vol1 ; Fifth edition)as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more exten…

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

ITA 186/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…(1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana, (1986) 63 STC 198(SC))." The expression "business" has further been defined in theCommentary on Income Tax Law by Chaturvedi&Pithisaria(Pages 1322 and 1323; Vol1 ; Fifth edition)as under: "The word 'business' is a word of large and indefinite import. It is something which occupies the attention and labour of a person for the purpose of profit. It has a more exten…

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