Art. 366(29A) to the Constitution of India. 2. ITO v. Venkatesh Premises Calcutta Club Limited

301 CTR 514Supreme Court of India2018#12591 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961Section 57 of the Income Tax Act

Issues it is cited on

doctrine of mutualitysection 72section 57double taxationincome from other sourcestransferpersontotal incomebusinessinterest

Judgments citing Art. 366(29A) to the Constitution of India. 2. ITO v. Venkatesh Premises Calcutta Club Limited

The Imperial Condominium, Mumbai vs. Assistant Commissioner of Income Tax, Circle 19(3), Mumbai

In the result, the appeal of the assessee for AYs 2014-15 to 2017-18 are allowed

ITA 4983/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri. Vijay Mehta, ARFor Respondent: Shri Krishna Kumar, Sr.DR
Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.4979/Mum/2024 (Assessment Year: 2014-15) I.T.A. No.4980/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.4982/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4983/Mum/2024 (Assessment Year: 2017-18) The Imperial Condominium ACIT, Circle-19(3), Room No. 206, 2nd Floor, Level 2, FM Office The Imperial Tower, B B Nakashe Marg, Vs. Matru Mandir, Grand Road, Tardeo, Mumbai-400034. Mumbai (Maharashtra-400007. PAN : AADAT4393D Appellant) : Respondent) Appellant /Assessee by : Shri. Vijay Mehta, AR Revenue /…

The Imperial Condominium, Mumbai vs. Assistant Commissioner of Income Tax, Circle 19(3), Mumbai

In the result, the appeal of the assessee for AYs 2014-15 to 2017-18 are allowed

ITA 4982/MUM/2024[2016-17]Status: DisposedITAT Mumbai12 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri. Vijay Mehta, ARFor Respondent: Shri Krishna Kumar, Sr.DR
Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.4979/Mum/2024 (Assessment Year: 2014-15) I.T.A. No.4980/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.4982/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4983/Mum/2024 (Assessment Year: 2017-18) The Imperial Condominium ACIT, Circle-19(3), Room No. 206, 2nd Floor, Level 2, FM Office The Imperial Tower, B B Nakashe Marg, Vs. Matru Mandir, Grand Road, Tardeo, Mumbai-400034. Mumbai (Maharashtra-400007. PAN : AADAT4393D Appellant) : Respondent) Appellant /Assessee by : Shri. Vijay Mehta, AR Revenue /…

The Imperial Condominium, Mumbai vs. Assistant Commissioner of Income Tax Circle -19(3), Mumbai

In the result, the appeal of the assessee for AYs 2014-15 to 2017-18 are allowed

ITA 4980/MUM/2024[2015-16]Status: DisposedITAT Mumbai12 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri. Vijay Mehta, ARFor Respondent: Shri Krishna Kumar, Sr.DR
Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.4979/Mum/2024 (Assessment Year: 2014-15) I.T.A. No.4980/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.4982/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4983/Mum/2024 (Assessment Year: 2017-18) The Imperial Condominium ACIT, Circle-19(3), Room No. 206, 2nd Floor, Level 2, FM Office The Imperial Tower, B B Nakashe Marg, Vs. Matru Mandir, Grand Road, Tardeo, Mumbai-400034. Mumbai (Maharashtra-400007. PAN : AADAT4393D Appellant) : Respondent) Appellant /Assessee by : Shri. Vijay Mehta, AR Revenue /…

The Imperial Condominium, Mumbai vs. Assistant Commissioner of Income Tax, Circle 19(3), Mumbai

In the result, the appeal of the assessee for AYs 2014-15 to 2017-18 are allowed

ITA 4979/MUM/2024[2014-15]Status: DisposedITAT Mumbai12 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Ms Padmavathy S, Am

For Appellant: Shri. Vijay Mehta, ARFor Respondent: Shri Krishna Kumar, Sr.DR
Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & MS PADMAVATHY S, AM I.T.A. No.4979/Mum/2024 (Assessment Year: 2014-15) I.T.A. No.4980/Mum/2024 (Assessment Year: 2015-16) I.T.A. No.4982/Mum/2024 (Assessment Year: 2016-17) I.T.A. No.4983/Mum/2024 (Assessment Year: 2017-18) The Imperial Condominium ACIT, Circle-19(3), Room No. 206, 2nd Floor, Level 2, FM Office The Imperial Tower, B B Nakashe Marg, Vs. Matru Mandir, Grand Road, Tardeo, Mumbai-400034. Mumbai (Maharashtra-400007. PAN : AADAT4393D Appellant) : Respondent) Appellant /Assessee by : Shri. Vijay Mehta, AR Revenue /…

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

…(2019)(SC)-it was held that the doctrine of mutuality continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. 2. ITO Vs. Venkatesh Premises Calcutta Club Limited 301 CTR 514 (2018) (SC).- it was held that "The doctrine of mutuality, based on common law principles, is premised on the theory that a person cannot make a profit from himself. An amount received from oneself, therefore, cannot be regarded as income and taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from busin…

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

…(2019)(SC)-it was held that the doctrine of mutuality continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. 2. ITO Vs. Venkatesh Premises Calcutta Club Limited 301 CTR 514 (2018) (SC).- it was held that "The doctrine of mutuality, based on common law principles, is premised on the theory that a person cannot make a profit from himself. An amount received from oneself, therefore, cannot be regarded as income and taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from busin…

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

…(2019)(SC)-it was held that the doctrine of mutuality continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. 2. ITO Vs. Venkatesh Premises Calcutta Club Limited 301 CTR 514 (2018) (SC).- it was held that "The doctrine of mutuality, based on common law principles, is premised on the theory that a person cannot make a profit from himself. An amount received from oneself, therefore, cannot be regarded as income and taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from busin…

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

…(2019)(SC)-it was held that the doctrine of mutuality continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. 2. ITO Vs. Venkatesh Premises Calcutta Club Limited 301 CTR 514 (2018) (SC).- it was held that "The doctrine of mutuality, based on common law principles, is premised on the theory that a person cannot make a profit from himself. An amount received from oneself, therefore, cannot be regarded as income and taxable. Sec. 2(24) of the IT Act defines taxable income. The income of a co-operative society from busin…