CIT v. Kandla Port Trust

364 ITR 164High Court2014#24815 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2020.

Judgments citing CIT v. Kandla Port Trust

ITO (E), NEW DELHI vs. INDIAN PORTS ASSOCIATION, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1295/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Feb 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar

For Appellant: Shri Rajesh Kumar Kedia, CIT-DRFor Respondent: Shri R.S. Singhvi, CA

Section 11Section 12ASection 143(3)Section 2(15)

…that the assessee is also covered by the decision of the Hon’ble Kerala High Court in the case of CIT vs Cochin Port Trust reported in 411 ITR 467 (Kerala) and the decision of the Hon’ble Gujarat High Court in the case of CIT vs Kandla Port Trust reported in 364 ITR 164 (Guj.). The relevant operative portions of the said judgments are not reiterated herein for the sake of brevity. We find that categorical finding given by the Ld. CIT(A) that the assessee in the instant case is not engaged in any activity of trade, commerce or business so as to fall within the mischief of first proviso of section 2(15) of the Act…

ITO (E), NEW DELHI vs. M/S. INDIAN PORTS ASSOCIATION, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 1666/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Jan 2020AY 2010-11

Bench: Shri Amit Shukla & Shri M. Balaganesh, [Assessment Year: 2010-11]

Section 11Section 12ASection 2(15)

…at the assessee is also covered by the decision of the Hon’ble Kerala High Court in the case of CIT vs Cochin Port Trust reported in 411 ITR 467 (Kerala) and the decision of the Hon’ble Gujarat High Court in the case of CIT vs Kandla Port Trust reported in 364 ITR 164 (Guj.). The relevant operative portions of the said judgments are not reiterated herein for the sake of brevity. We find that categorical finding given by the Ld. CIT(A) that the assessee in the instant case is not engaged in any activity of trade, commerce or business so as to fall within the mischief of first proviso of section 2(15) of the A…

M/S. M P AUDYOGIK KENDRA VIKAS NIGAM (BHOPAL),BHOPAL vs. THE CIT (EXEMPTION), BHOPAL

In the result, appeal of the Assessee in ITANo

ITA 217/IND/2015[-]Status: DisposedITAT Indore21 Jan 2019

Bench: Hon'Ble Kul Bharat & And Hon'Ble Manish Boradassessment Year: M.P. Audyogik Kendra Cit(Exemption) Vikas Nigam, Bhopal Bhopal बनाम/ (Appellant) (Revenue ) Vs. P.A. No.Aaccm6048F Appellant By Shri Praveen N. Surange, Adv. Revenue By Smt. Ashima Gupta, Cit-Dr Date Of Hearing: 28.12.2018 Date Of Pronouncement: 22.01.2019

Section 12ASection 25

…mendment in section 2(15) of the Income Tax Act and still followed by various High Courts as well as ITAT. J.Because impugned order is contrary to order passed by Hon'ble Gujrat High Court in Commissioner of Income Tax Vs. Kandla Port Trust reported in (2014) 364 ITR 164 (Guj), relying on the judgment passed by Hon'ble Apex Court in C.I.T. v. Andhra Chamber of Commerce reported in (1965) 55 ITR 722 (SC), (.I.T. v. Andhra Pradesh State Road Transport Corporation reported in (1986) 159 ITR 1 (SC), Surat Art Silk Cloth Manufacturers Association's case (1980) 120 ITR 1 (SC) and the Bar council of Maharashtra's case (…