Bombay Presidency Golf Club Ltd. v. Income Tax Officer (Exemptions)-1(1), Mumbai

69 Taxmann.com 208Reported decision2016#18189 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10(23C)Section 11 Section 11(5)Section 12 Section 142(1)Section 143(2)Section 2(15)Section 25

Issues it is cited on

section 11(5)proviso to section 2(15)section 11(1)section 2(15)section 12a section 12 section 11 section 143(2)section 25 company india total income

Judgments citing Bombay Presidency Golf Club Ltd. v. Income Tax Officer (Exemptions)-1(1), Mumbai

Power Loom Development and Export Promotion Council, Mumbai vs. Income Tax Officer (Exem) Ward 2(2), Mumbai

In the result appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1060/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Mar 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 11Section 12Section 143(2)Section 2(15)Section 25

…de as per the requirement of the said Section and any interest received there from is entitled for Exemption u/s. 11. In support he relied for following case laws: a) Calcutta cricket & Football Club 177 TTJ 589 (Calcutta). b) Bombay Presidency Golf Club Ltd. 69 Taxmann.com 208 (Mumbai). c) Chembur Gymkhana 164 ITD 279 (Mumbai). d) Council for Leather exports 70 SOT 574 (Madras). e) CONFEDERATION OF REAL ESTATE DEVELOPERS ASSOCIATION OF INDIA 185 ITD 0090 (Mumbai-Trib) 4.8. The Ld. AR emphasised that, the assessee during the year under consideration, did not generate any surplus out of the activities of exhibitio…

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7885/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7884 & 7885/MUM/2019 (A.Ys: 2010-11 & 2011-12) International Copper Association India v. ITO (EXEMPTION)- II(1) Unit Nos. 1401 to 1403 5th Floor Piramal chambers, Lalbaug Wing “A”, Kailas Business Park Parel, Mumbai - 400012 Veer Sawarkar Road, Parksite Vikroli (W), Mumbai - 400079 PAN: AAACI9045G (Appellant) (Respondent) Assessee Represented by : Ms. Krupa Gandi & Shri Ayushi Modani Department Represented by : Ms. Deepika Arora D…

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7884/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

Sports Authority of Gujarat, Gandhinagar vs. The DCIT (Exemprtion) (Hq), Ahmedabad

In the result, Ground Number 3 of the assessee’s appeal is dismissed

ITA 943/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 11Section 12ASection 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Sports Authority of DCIT, Gujarat, Block No. 14, (Exemption) (HQ), 3rd Floor, Dr. Jivraj Mehta Vs Ahmedabad Bhawan, (Respondent) Gandhinagar-382010 PAN: AAATS7106F (Appellant) Assessee by: Shri Suresh Gandhi, A.R. Revenue by: Shri Anshu Prakash, CIT-D.R. Date of hearing : 15-02-2022 Date of pronouncement : 28-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by th…

All India Gems & Jewellery Trade Federation, Mumbai vs. ADIT (E) II(2), Mumbai

In the result, appeal of the assessee is allowed for statistical purpose

ITA 5532/MUM/2015[2011-12]Status: DisposedITAT Mumbai11 Jan 2017AY 2011-12

Bench: Shri D.Karunakara Rao & Shri Pawan Singh

For Appellant: Mr. Firoz B. AndhyarujinaFor Respondent: Mr. T.A. Khan (DR)

Section 11Section 143(3)Section 15Section 2Section 2(15)Section 25Section 253Section 254(1)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “I”,MUMBAI BEFORE SHRI D.KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.5532/Mum/2015 for (Assessment Year : 2011-12) All India Gems & Jewellery Trade ADIT(E)-11(2), Federation, Plot No. A-56, 5th Floor, Room No. 507, 5th Floor, P & S Corporate Park, Road No.1, Piramal Chambers, Parel, Vs. Behind Tunga International, MIDC, Mumbai-400012. Andheri (E), Mumbai-400093 PAN: AAFCA3001P (Appellant) (Respondent) Assessee by : Mr. Firoz B. Andhyarujina (AR) Revenue by : Mr. T.A. Khan (DR) Date of hearing : 01.12.2016 Date of Pronouncement…