3. CIT v. Prabhukunj Co-operative Housing Society Ltd.

377 ITR 13High Court2015#17788 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing 3. CIT v. Prabhukunj Co-operative Housing Society Ltd.

M/S Vip Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 923/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from business is taxable under s. 2(24)(vii) and will stand excluded from the principle of mutuality." 3. CIT vs Prabhukunj Co-operative Housing Society Ltd. (2015) 377 ITR 13 (Guj) 4. CIT vs. Adarsh Co-operative Housing Society Ltd (1995) 213 ITR 677 (Guj) 5. Chelmsford Club vs. CIT (2000) 159 CTR (SC) 235 : (2000) 243 ITR 89 (SC) 6. CIT vs. Bankipur Club Ltd. (1997) 140 CTR (SC) 102 : (1997) 226 ITR 97 (SC) 7. CIT vs. Royal Western India Turf Club Ltd. (1953) 24 ITR 551 (SC) 8. Delhi Stock Exchange Association Ltd. vs…

M/S Anil Kumar Singhal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 679/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from business is taxable under s. 2(24)(vii) and will stand excluded from the principle of mutuality." 3. CIT vs Prabhukunj Co-operative Housing Society Ltd. (2015) 377 ITR 13 (Guj) 4. CIT vs. Adarsh Co-operative Housing Society Ltd (1995) 213 ITR 677 (Guj) 5. Chelmsford Club vs. CIT (2000) 159 CTR (SC) 235 : (2000) 243 ITR 89 (SC) 6. CIT vs. Bankipur Club Ltd. (1997) 140 CTR (SC) 102 : (1997) 226 ITR 97 (SC) 7. CIT vs. Royal Western India Turf Club Ltd. (1953) 24 ITR 551 (SC) 8. Delhi Stock Exchange Association Ltd. vs…

M/S Top Star Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 678/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from business is taxable under s. 2(24)(vii) and will stand excluded from the principle of mutuality." 3. CIT vs Prabhukunj Co-operative Housing Society Ltd. (2015) 377 ITR 13 (Guj) 4. CIT vs. Adarsh Co-operative Housing Society Ltd (1995) 213 ITR 677 (Guj) 5. Chelmsford Club vs. CIT (2000) 159 CTR (SC) 235 : (2000) 243 ITR 89 (SC) 6. CIT vs. Bankipur Club Ltd. (1997) 140 CTR (SC) 102 : (1997) 226 ITR 97 (SC) 7. CIT vs. Royal Western India Turf Club Ltd. (1953) 24 ITR 551 (SC) 8. Delhi Stock Exchange Association Ltd. vs…

M/S Darshan Singh, Jaipur vs. Income Tax Officer, Ward-4-1, Jaipur

ITA 677/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from business is taxable under s. 2(24)(vii) and will stand excluded from the principle of mutuality." 3. CIT vs Prabhukunj Co-operative Housing Society Ltd. (2015) 377 ITR 13 (Guj) 4. CIT vs. Adarsh Co-operative Housing Society Ltd (1995) 213 ITR 677 (Guj) 5. Chelmsford Club vs. CIT (2000) 159 CTR (SC) 235 : (2000) 243 ITR 89 (SC) 6. CIT vs. Bankipur Club Ltd. (1997) 140 CTR (SC) 102 : (1997) 226 ITR 97 (SC) 7. CIT vs. Royal Western India Turf Club Ltd. (1953) 24 ITR 551 (SC) 8. Delhi Stock Exchange Association Ltd. vs…

Poonam Chambers B Wing Commerical Premises Coperative Society Ltd, Mumbai vs. ITO 18(1)(2), Mumbai

In the result, the appeal filed by the assessee-society in ITA N0

ITA 2470/MUM/2013[2009-10]Status: DisposedITAT Mumbai22 Jun 2016AY 2009-10

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2470/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Poonam Chambers ‘B’ Wing Income Tax Officer – बनाम/ Commercial Premises Co-Op. 18(1)(2), Mumbai. V. Society Ltd., Plot No. G, Shiv Sagar Estate, Dr. A.B. Road, Worli, Mumbai – 400018. "थायी लेखा सं./Pan : Aaaap1685M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Dr. S. Pandian
Section 143(3)

…ach Candy CHS Ltd. v. ITO (2010) 2 ITR(Trib.)265(Mum.) and ITO v. Ashoka Apt. CHS Ltd. in ITA no 2845/Mum/2010 and also decision of Hon’ble Gujarat High Court in the case of CIT v. Prabhakunj Co-operative Housing Society Limited ITA 2470/Mum/2013 16 (2015) 377 ITR 13(Guj.HC- FB) . The assessee-society submitted that the said voluntary contribution received by the assessee-society is not exigible to tax. The assessee-society also agitated about the leviability of surcharge by the A.O. while computing the tax liability , which was raised vide ground no 3 in grounds of appeal filed in the memo of appeal filed wit…

3. CIT v. Prabhukunj Co-operative Housing Society Ltd. (377 ITR 13) — Cited in 5 Judgments | BharatTax