CIT v. Delhi Race

75 ITR 111High Court1970#21349 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Judgments citing CIT v. Delhi Race

M/S Madras Race Club, Chennai vs. DCIT Corpo Circle 4 (1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 503/CHNY/2018[2014-15]Status: DisposedITAT Chennai13 Jul 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 194C

…ed will be in the nature of revenue receipts". The Hon'ble Supreme Court has reiterated this stand in its judgment in M/s. The Citizen Co-operative Society (supra). In view of the above, it is held that the earlier decision in the case of M/s.Delhi Race Club (75 ITR 111) (Delhi) and the decisions of the Hon'ble Supreme Court in the cases of M/s.Chelmsford Club (243 ITR 89) and M/s.Bankipur Club (227 ITR 97) stand overruled and suitably modified by the latest decision of the Hon'ble Supreme Court in the case of M/s. The Citizen Co-operative Society (397 ITR 1). In view of the above, it is held that the assessee ca…

M/S Madras Race Club, Chennai vs. DCIT Corpo Circle 4 (1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 502/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 194C

…ed will be in the nature of revenue receipts". The Hon'ble Supreme Court has reiterated this stand in its judgment in M/s. The Citizen Co-operative Society (supra). In view of the above, it is held that the earlier decision in the case of M/s.Delhi Race Club (75 ITR 111) (Delhi) and the decisions of the Hon'ble Supreme Court in the cases of M/s.Chelmsford Club (243 ITR 89) and M/s.Bankipur Club (227 ITR 97) stand overruled and suitably modified by the latest decision of the Hon'ble Supreme Court in the case of M/s. The Citizen Co-operative Society (397 ITR 1). In view of the above, it is held that the assessee ca…

M/S Madras Race Club, Chennai vs. DCIT Corpo Circle 4 (1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 501/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 194C

…ed will be in the nature of revenue receipts". The Hon'ble Supreme Court has reiterated this stand in its judgment in M/s. The Citizen Co-operative Society (supra). In view of the above, it is held that the earlier decision in the case of M/s.Delhi Race Club (75 ITR 111) (Delhi) and the decisions of the Hon'ble Supreme Court in the cases of M/s.Chelmsford Club (243 ITR 89) and M/s.Bankipur Club (227 ITR 97) stand overruled and suitably modified by the latest decision of the Hon'ble Supreme Court in the case of M/s. The Citizen Co-operative Society (397 ITR 1). In view of the above, it is held that the assessee ca…

The Sports Club of Gujarat Ltd., Ahmedabad vs. The Pr. CIT-4, Ahmedabad

In the result, we are of the view that in light of the discussion above,

ITA 360/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2015-16
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri James Kurian, CIT-D.R
Section 143(3)Section 263

…ssional association. and therefore there is no scope for roping the same into the provisions of section 28(iii). A similar contention was advanced on behalf of the Department before the Delhi High Court in the case of CIT v. Delhi Race Club [1940] Ltd. [1970] 75 ITR 111. That was a case of the Delhi Race Club, which was an incorporated body. The finding of the Tribunal was that the assessee was essentially a members' club and it was neither a trade nor professional association. On this finding of fact, the contention advanced on behalf of the revenue was expressly repelled by the Delhi High Court. At pages 116 an…

CIT v. Delhi Race (75 ITR 111) — Cited in 4 Judgments | BharatTax