CIT v. Jam Merchants Association

106 ITR 542High Court1977#22016 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Jam Merchants Association

THE ANAKAPALLE RURAL ELECTRIC CO-OPRATIVE SOCIETY,,HYDERABAD vs. THE ACIT,, KAKINADA

ITA 297/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam21 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.297/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Anakapalle Rural Electric Cooperative Vs. The Acit, Circle-(1) Society Ltd. Kakinada B-1539, Kasimkota Village Visakhapatnam [Pan : Aaaat3410A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri S Rama Rao, Ar प्रत्यथी की ओर से / Respondent By Shri Y Sesha Srinivas, Dr : सुनवधई की तधरीख / Date Of Hearing : 08.02.2018 घोषणध की तधरीख/Date Of Pronouncement : 21.02.2018

For Appellant: Shri S Rama Rao, AR
Section 4Section 69Section 80P

…and also relied on the decision of Hon’ble Supreme Court and the High Courts as under : (1) CIT Vs Merchant Navy Club (1974) 96 ITR 261 (AP) (2) CIT Vs.Royal Western India Turf Club Ltd. (1953) 24 ITR 551(SC) (3) CIT Vs. Shree Jari Merchants Association (1977)106 ITR 542(Guj) (4) CIT Vs. West Godavari District Rice Millers Association (1984) 150 ITR 394 (AP) 3. Not being convinced with the assessee’s explanation, the AO relied on the decision of Hon’ble Gujarat High Court in the case of CIT Vs. Shree Jari Merchants Association [106 ITR 542] (Guj) which has tested the concept of mutuality on the basis of dissoluti…

KALAIMAGHAL SABHA,CHENNAI vs. ITO, CHENNAI

In the result, the appeals filed by the assessee are partly allowed

ITA 1404/CHNY/2017[2013-14]Status: DisposedITAT Chennai08 Jan 2018AY 2013-14

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.N.Madhavan, ACIT

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज! माथन, "या$यक सद"य के सम% BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1997 & 1998/Mds/2016 & ITA Nos.1403 & 1404/Mds/2017 $नधा!रण वष! /Assessment Years: 2010-11 to 2013-14 Vs. M/s.Kalaimaghal Sabha, The Income Tax Officer, New No.17, Old No.48, Non-Corporate Ward-1(4), North Usman Road, Chennai-34. T.Nagar, Chennai-600 017. [PAN: AAAAK 1638 B] (अपीलाथ'/Appellant) (()यथ'/Respondent) : अपीलाथ' क* ओर से/ Appellant…

KALAIMAGHAL SABHA,CHENNAI vs. ITO, CHENNAI

In the result, the appeals filed by the assessee are partly allowed

ITA 1403/CHNY/2017[2012-13]Status: DisposedITAT Chennai08 Jan 2018AY 2012-13

Bench: Shri Abraham P.George & Shri George Mathan

For Respondent: Mr.N.Madhavan, ACIT

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज! माथन, "या$यक सद"य के सम% BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1997 & 1998/Mds/2016 & ITA Nos.1403 & 1404/Mds/2017 $नधा!रण वष! /Assessment Years: 2010-11 to 2013-14 Vs. M/s.Kalaimaghal Sabha, The Income Tax Officer, New No.17, Old No.48, Non-Corporate Ward-1(4), North Usman Road, Chennai-34. T.Nagar, Chennai-600 017. [PAN: AAAAK 1638 B] (अपीलाथ'/Appellant) (()यथ'/Respondent) : अपीलाथ' क* ओर से/ Appellant…

CIT v. Jam Merchants Association (106 ITR 542) — Cited in 3 Judgments | BharatTax