383 ITR 345 (Bom) (ii) PHD Chamber of Commerce & Ind v. DIT

244 ITR 736High Court2000#20161 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing 383 ITR 345 (Bom) (ii) PHD Chamber of Commerce & Ind v. DIT

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…circumstances of the case. The ITAT upheld the findings of the first appellate authority as it observed that the assessee did not carry any activity with an object of profit, and thus the question of attracting the proviso did not arise. 80 Reported at 244 ITR 736 44 70. Ms. Prabha Swami, learned counsel submitted that the A.P State Seed Certification Agency is a statutory society set up under Section 881 of the Seeds Act, 1966 which is represented by the representatives of Seedsmen Association, seed farmers, farming community and members representing Central Seed Certification Board. While expla…

DAYA NAND PUSHPA DEVI CHARITABLE TRUST,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is dismissed

ITA 4238/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Sept 2016AY 2010-11

Bench: Shri Sunil Kumar Yadavassessment Year : 2010-11

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri S.K. Jain, Sr. DR
Section 11Section 12ASection 2(15)

…e Act, further reliance was also placed upon the following judgments:- (i) DIT v. Lala Lajpatrai Memorial Trust [2016] 383 ITR 345 (Bom) (ii) PHD Chamber of Commerce & Ind. V. DIT, [2013] 357 ITR 296 (Del) (iii) DIT v. Apparel Export Promotion Council [2000] 244 ITR 736 (Del) (iv) CIT v. Bridaranyak Mandal (Trust) [2009] 319 ITR 363 (All) 7. The ld. DR, on the other hand, has contended that the assessee was running a separate activity for running hostel by charging a handsome hostel fees from the students, in comparison to rates prevailing in the market. It was further contended that the assessee has not mainta…

ADIT (E), NEW DELHI vs. M/S APPAREL EXPORT PROMOTION COUNCIL, NEW DELHI

In the result the both appeals of the Revenue are dismissed

ITA 645/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Mar 2016AY 2009-10

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh. Kidus Puri, C.A
Section 11Section 12Section 2(15)Section 25

…equired to maintain separate books of account. The A.O. again denied exemption under section11 of the Act. On appeal the issue was decided in favour of the assessee. The Hon’ble Delhi High Court upheld the order of the ITAT in a judgement which is reported at 244 ITR 736. The same was the case for the assessment year 1993–94. Further the assessee received entrance fee and membership fee. It has claimed that these receipts are exempt on the principle of mutuality. This issue was also resolved in favour of the assessee from the Assessment Years 1992-93 to the Assessment Year 1997-98 by the Jurisdictional High Court…

SH. DHRUV GUPTA,NEW DELHI vs. ACIT, NEW DELHI

In the result the both appeals of the Revenue are dismissed

ITA 549/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Mar 2016AY 2008-09

Bench: Shri H.S.Sidhu, J.M. & Shri J.Sudhakar Reddy, Am

For Appellant: Sh. KK Jaiswal, D.RFor Respondent: Sh. Kidus Puri, C.A
Section 11Section 12Section 2(15)Section 25

…equired to maintain separate books of account. The A.O. again denied exemption under section11 of the Act. On appeal the issue was decided in favour of the assessee. The Hon’ble Delhi High Court upheld the order of the ITAT in a judgement which is reported at 244 ITR 736. The same was the case for the assessment year 1993–94. Further the assessee received entrance fee and membership fee. It has claimed that these receipts are exempt on the principle of mutuality. This issue was also resolved in favour of the assessee from the Assessment Years 1992-93 to the Assessment Year 1997-98 by the Jurisdictional High Court…

383 ITR 345 (Bom) (ii) PHD Chamber of Commerce & Ind v. DIT (244 ITR 736) — Cited in 4 Judgments | BharatTax