CIT v. Northern India Motion Pictures Association

180 ITR 160Reported decision1989#15140 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Sections most often in play

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

Judgments citing CIT v. Northern India Motion Pictures Association

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

…efit Fund Ltd. 53 ITR 241 (Supreme Court). 5 I.T.A. No.1060/Mum/2025 Assessment Year: 2013-14 Powerloom Development And Export Promotion Council ii. CIT v. Madras Race Club -105 ITR 433 (Madras High Court) & CIT v. Northern India Motion Pictures Association-180 ITR 160 (Punjab & Haryana High Court) iii. CIT v. Cochin Oil Merchants' Association -168 ITR 240 (Kerala High Court) English & Scottish Joint Co-operative Wholesale Soc. Ltd. v. C. Ag IT -16 ITR 270 (Privy Council) iv. CIT v. Ranchi Club Ltd.- 196 ITR 137 (Patna High Court - Full Bench) 2.6. The Ld.AO however, placed reliance on the decision of Hon’ble S…

The Saturday Club Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

In the result, the appeals of the Revenue for A

ITA 2491/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Nov 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 142(1)Section 143(2)

…y let to its members and their guests is not chargeable to tax. ” Cricket Club of India: Whether the income from the property held by the assessee could not be brought charge under the provisions of Sec. 22 to 26 of the Act. India Motion Pictures Association (180 ITR 160): “Whether the principle of mutuality is applicable to the assessee’s receipts under the head ‘Others’.” All the above questions were decided in affirmative, i.e. in favour of assessee by respective High Courts and the same decisions were affirmed by Hon’ble Supreme Court in the same order reported in 226 ITR 97 as Commissioner of Income Tax Vs.…

The Saturday Club Limited, Kolkata vs. DCIT, Cir-8(2), Kolkata

In the result, the appeals of the Revenue for A

ITA 2377/KOL/2016[2011-12]Status: DisposedITAT Kolkata06 Nov 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 142(1)Section 143(2)

…y let to its members and their guests is not chargeable to tax. ” Cricket Club of India: Whether the income from the property held by the assessee could not be brought charge under the provisions of Sec. 22 to 26 of the Act. India Motion Pictures Association (180 ITR 160): “Whether the principle of mutuality is applicable to the assessee’s receipts under the head ‘Others’.” All the above questions were decided in affirmative, i.e. in favour of assessee by respective High Courts and the same decisions were affirmed by Hon’ble Supreme Court in the same order reported in 226 ITR 97 as Commissioner of Income Tax Vs.…

DCIT, Circle-8, Kolkata vs. M/S. the Saturday Club Ltd, Kolkata

In the result, the appeals of the Revenue for A

ITA 1340/KOL/2012[2008-2009]Status: DisposedITAT Kolkata06 Nov 2023AY 2008-2009

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 142(1)Section 143(2)

…y let to its members and their guests is not chargeable to tax. ” Cricket Club of India: Whether the income from the property held by the assessee could not be brought charge under the provisions of Sec. 22 to 26 of the Act. India Motion Pictures Association (180 ITR 160): “Whether the principle of mutuality is applicable to the assessee’s receipts under the head ‘Others’.” All the above questions were decided in affirmative, i.e. in favour of assessee by respective High Courts and the same decisions were affirmed by Hon’ble Supreme Court in the same order reported in 226 ITR 97 as Commissioner of Income Tax Vs.…

DCIT (E), New Delhi vs. M/S National Association of Software and Service Companies, New Delhi

In the result, appeal of the revenue is dismissed

ITA 5738/DEL/2016[2012-13]Status: DisposedITAT Delhi05 Nov 2019AY 2012-13

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: And Shri Deepesh Jain, C.AFor Respondent: Ms. Pramita M. Biswas, CIT-DR
Section 11Section 2(15)

…rvice Companies, New Delhi. determined by the members at or before the time on dissolution. On this aspect, the Hon'ble Apex court referred to the decision of the Hon'ble P & H High Court in the case of CIT vs Northern India Motion Pictures Association (1989) 180 ITR 160 to the effect that it is for the contributors to deprive themselves of the control on the disposal of the surplus and they could agree to divide the surplus amongst themselves and contribute the amount to a similar association or to a charitable trust, still the assessee will be a mutual benefit association and its income is not taxable. This asp…

DDIT (E), New Delhi vs. National Association of Software and Service Companies, New Delhi

In the result, appeal of the revenue is dismissed

ITA 6521/DEL/2013[2009-10]Status: DisposedITAT Delhi20 Sept 2019AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Shri Aajy Vohra, Sr. AdvocateFor Respondent: Ms Naina Soin Kapil, Sr.DR
Section 11Section 12ASection 2(15)Section 28

…having similar objects to be determined by the members at or before the time on dissolution. On this aspect, the Hon’ble Apex court referred to the decision of the Hon’ble P&H High Court in the case of CIT vs Northern India Motion Pictures Association (1989) 180 ITR 160 to the effect that it is for the contributors to deprive themselves of the control on the disposal of the surplus and they could agree to divide the surplus amongst themselves and contribute the amount to a similar association or to a charitable trust, still the assessee will be a mutual benefit association and its income is not taxable. This asp…