CIT v. Harivadan Tribhovandas

106 ITR 494High Court1977#4274 most cited

What is CIT v. Harivadan Tribhovandas authority for?

An association of persons requires volition on the part of its members. Merely receiving income jointly without such volition does not constitute an association of persons.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2012 to 2012.

Also referred to as

CIT v. Harivadan Tribhovandas · association of persons · volition · joint receipt of income · individual members

Issues it is cited on

relinquishment of righttest of enduring benefitsection 10(2)(xv)business transfer agreementnon-compete feesection 2(31)slump salesection 51going concernsection 40a(2)(b)section 40a(2)beneficial owner

Judgments citing CIT v. Harivadan Tribhovandas

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA - 53 / 2000HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Commissioner of Income Tax Del vs. M/S Shankar Trading Co. P. Ltd

The appeals stand disposed of

ITA - 247 / 2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

CIT vs. Shankar Trading Co Ltd

The appeals stand disposed of

ITA - 842 / 2011HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Commissioner of Income Tax vs. Shankar Trading Co Ltd

The appeals stand disposed of

ITA - 1198 / 2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Commissioner of Income Tax vs. Shankar Trading Co Ltd

The appeals stand disposed of

ITA - 1183 / 2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

The Commissioner of Income Tax III vs. Shankar Trading Co.P.Ltd

The appeals stand disposed of

ITA - 1191 / 2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

C.I.T vs. Shankar Trading Co. Pvt Ltd

The appeals stand disposed of

ITA - 731 / 2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

The Commissioner of Income Tax III vs. Shankar Trading Co. P.Ltd

The appeals stand disposed of

ITA - 482 / 2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

The Commissioner of Income Tax vs. Shankar Trading Co. P. Ltd

The appeals stand disposed of

ITA - 361 / 2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Commissioner of Income Tax III vs. M/S Shankar Trading Co.P.Ltd

The appeals stand disposed of

ITA - 1207 / 2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/731/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1198/2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1183/2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/842/2011HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/45/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/50/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1207/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/257/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/247/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/253/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…element of volition on the part of either the trustees or beneficiaries by no stretch of imagination it cannot be considered to be an “association of persons”. In CIT v. Harivadan Tribhovandas (1977) 106 ITR 494 (Guj.), Gujarat High Court was of the view that volition on the part of the members of the association is an essential ingredient and merely because a combination of individuals receives income jointly, without anything further, they cannot be regarded as an association of persons. Obviously, such volition is missing in the case of trustees…

CIT v. Harivadan Tribhovandas (106 ITR 494) — Cited in 27 Judgments | BharatTax