How many judgments cite CIT v. Royal Western India Turf Club Ltd.?

32 judgments on BharatTax cite CIT v. Royal Western India Turf Club Ltd. (24 ITR 551), spanning 2009 to 2025.

Which sections of the Income Tax Act does CIT v. Royal Western India Turf Club Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 234A, Section 234B, Section 234C.

CIT v. Royal Western India Turf Club Ltd.

24 ITR 551Supreme Court of India1953#3663 most cited

What is CIT v. Royal Western India Turf Club Ltd. authority for?

A mutual concern may be held to carry on a business or trade with its members, even if the surplus from such trade is not considered income or profit. The court adopted a stricter approach in applying the principle of mutuality, emphasizing the identity of contributors and recipients.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2025.

Also referred to as

CIT v. Royal Western India Turf Club Ltd · mutuality principle · doctrine of mutuality · business or trade with members · surplus not income · stricter approach · section 2(13) · section 80p(2) · taxability of mutual concerns

Sections most often in play

Section 143(3)Section 234A Section 234B Section 234C

Read the full judgment

Issues it is cited on

doctrine of mutuality mutuality principle section 253(1)section 2(19)section 80p(2)(a)section 2(24)gross total income section 80p(2)(a)(i)section 80p(2)section 80p first appeal scrutiny assessment

Judgments citing CIT v. Royal Western India Turf Club Ltd.

The Armed Forces Officers Co-Operative Housing Society Limited, Secunderabad vs. Income Tax Officer, Ward-10(3), Hyderabad

Appeals are dismissed”

ITA 1013/HYD/2017[2009-10]Status: DisposedITAT Hyderabad01 Feb 2021AY 2009-10

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri B.Prabhakar, ARFor Respondent: Shri Rohit Mujumdar, DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA No. AY. Appellant Respondent 1013/Hyd/17 2009-10 Income Tax Officer, 1014/Hyd/17 2010-11 The Armed Forces Ward-10(3), 1015/Hyd/17 2011-12 Officers Co-operative Hyderabad 1016/Hyd/17 2012-13 Housing Society Ltd., Asst.Commissioner Secunderabad 1017/Hyd/17 2013-14 of Income Tax, [PAN: AAATT3927H] Circle-15(1), 648/Hyd/18 2014-15 Hyderabad For Assessee : Shri B.Prabhakar, AR For Revenue : Shri Rohit Mujumdar, DR Date of Hearing…

Indus Steels and Alloys Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2383/BANG/2018[2015-16]Status: DisposedITAT Bangalore20 Sept 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Vikas Suryavamshi, Addl. CIT (DR)

…hat the chit fund concept is based on the concept of mutuality. These principles derive support from the judgment of the Andhra Pradesh High Court in the case of (i) CIT v. Merchant Navy Club [1974] 96 ITR 261; CIT v. Royal Western India Turf Club Ltd. [1953] 24 ITR 551 (SC), Sports Club of Gujarat Ltd. v. CIT [1988] 171 ITR 504/37 Taxman 38 (Guj.) and (iv) CIT v. Nataraj Finance Corpn. [1988] 169 ITR 732/ [1987] 35 Taxman 280 (AP). Based on these principles of mutuality, the Punjab and Haryana High Court in the case of Soda Silicate & Chemical Works (supra) has held that the surplus sum received from a chit fund…

Indus Steels and Alloys Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2382/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Sept 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Vikas Suryavamshi, Addl. CIT (DR)

M/S. Iscon Megacity Members Association, Bhavnagar vs. The Income Tax Officer, (Exemp. ), Bhavnagar

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1290/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad22 Aug 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./I.T.A. No.1290/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2010-11)

For Appellant: Shri Tushar P.Hemani, ARFor Respondent: Shri Lalit P. Jain, Sr.DR

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

…profit from themselves. The ld.counsel for the assessee contended that in view of the decision of the Hon’ble High Court coupled with the decision of Hon’ble Supreme Court in the case of Chelmsford Club v. CIT [2000] 243 ITR 89, Royal Western Turf Club Ltd. - 24 ITR 551 (SC) and on the basis of decision of Hon’ble Gujarat High Court in the case of CIT vs. Adarsh Co-operative Housing Society - 213 ITR 677 (Guj.) even the surplus over expenditure of Rs.54,87,950/- be excluded from the taxable receipt. 12. On the other hand, Ld.DR relied upon the orders of revenue authorities and contended that this plea was not ra…

Dharni Properties P.Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 36, Mumbai

In the result, these appeals filed by the assessee stands rejected

ITA 6789/MUM/2017[2005-06]Status: DisposedITAT Mumbai10 Apr 2018AY 2005-06

Bench: Shri Shamim Yahya, Am आयकर अपील सं./I.T.A. Nos.6789 To 6794/Mum/2017 ("नधा"रण वष" / Assessment Years: 2005-06, 2006-07, 2008-09 To 2011-12) Dharni Properties Ltd. Dy. Cit, Central Circle – 36 बनाम/ Room No. 1906, 19Th Floor, 23-G Akruti Aastha,Dongershi Road, Off. Bharat Mahal, Walkeshwar, Air India Building, Nariman Point, Vs. Mumbai-400 006 Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacd 1991 L (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri R. S. Chokshi Smt. M. K. Patel ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha

For Appellant: Shri R. S. ChokshiFor Respondent: Ms. N. Hemalatha

…uilding. Such depreciation claim is rejected. 11. Thereafter the ld. Commissioner of Income Tax (Appeals) discussed the concept of mutuality and referred to the decision of Hon’ble Apex Court in the case of CIT vs. Royal Western India Turf Club Ltd. [1953] 24 ITR 551 (SC) and CIT vs. Bankipur Club Ltd. [1981] 129 ITR 787 (Patna). The ld. Commissioner of Income Tax (Appeals) concluded as under: 4.32. Applying the principles to the facts on hand, it is noted that the flats are effectively enjoyed by the shareholders as a legal right arising from its shareholdings. The two class of shareholders are effectively…

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

…, Visakhapatnam not fall within the ambit of section 4 of IT Act 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) w…

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

…Vs CIT (260 ITR 241 (Mad) b) CIT Vs Merchant Navy Club (96 ITR 261 (AP) c) CIT Vs Nataraj Finance Corpn (169 ITR 732 (AP) d) CIT Vs J.K.Organisation Ltd (279 ITR 503 (All) e) Chelmsford Club Vs CIT (243 ITR 89 (SC) f) CIT Vs Rayal Western India Turb Club Ltd (24 ITR 551) g) CIT Vs I.T.I. Employees (234 ITR 308 Kar) h) CIT Vs Cawnpore Club (140 Taxman 378) ITA Nos.1997 & 1998/Mds/2016 ITA Nos.1403 & 1404/Mds/2017 :- 5 -: The case laws where it has been held that interests on fixed deposits are also exempted on mutuality principle are as under: a) CIT vs Delhi Gymkhana Club Ltd. (339 ITR 525, Delhi). b) DIT vs A…

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

DDIT (It) 3(1), Mumbai vs. Kpmg, Mumbai

In the result the cross objection filed by assessee is dismissed as infructuous

ITA 2493/MUM/2012[2001-02]Status: DisposedITAT Mumbai07 Apr 2017AY 2001-02

Bench: Shri Jason. P. Boaz & Shri Pawan Singhdcit -3 (1), M/S Kpmg Room No. 136, 1St Floor, C/O Kpmg House, Scindia House, N.M. Road, Kamala Mills Compound, 448, Vs. Ballard Estate, Senapati Bapat Marg, Lower Mumbai-400038 Parel Mumbai-400013 Pan: Aaafk1415H (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde

Section 195Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…within the purview of the ‘doctrine of mutuality’ is exempt from taxation. 15. The basic principle underlying the principle of mutuality is that no one can make profit out of himself as held by Hon’ble apex Court in CIT Vs. Royal Western India Turf Club Ltd., 24 ITR 551 (SC). In other words, no one can enter into a trade or business with himself. The essence of mutuality is complete identity between contributors and participators. 16. In a famous case the Commissioner of Income Tax V. Bankipur Club Ltd [1997] 226ITR 97 (Supreme Court) the Supreme Court considered as to whether a surplus of receipts over expenditu…

Commissioner of Income Tax vs. Talangang Coop Group Housing Society Ltd

The appeal stands dismissed in limine

ITA - 744 / 2010HC Delhi01 Jul 2010

Section 234Section 260ASection 271(1)(c)Section 80P

…sessee society proceeded to finalise the assessment. 3. Before the assessing officer the assessee claimed exemption on the principles of mutuality. The assessing officer referred to the principles laid down in CIT v. Royal Western India Turf Club (1953) 24 ITR 551 (SC), Chelmsford Club v. CIT (2000) 243 ITR 89, Haryana State Co-operative Labour and Construction Federation Ltd. v. CIT (2001) 252 ITR 265 (P&H) and culled out the principle that a cooperative group society is not exempt from filing its return nor from income derived from other than constructional activities. After culling out the principl…

COMMISSIONER OF INCOME TAX, Delhi-XI, New Delhi vs. Standing Conference of Public Enterprises (Scope)

Appeal is dismissed with costs

ITA-1409/2008HC Delhi25 Sept 2009

…REPORTABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 1409 of 2008 % Judgment Reserved on: 20th August, 2009 Judgment Pronounced on : 25th September, 2009 COMMISSIONER OF INCOME TAX, Delhi-XI, New Delhi . . . Appellant through : Ms. P.L. Bansal with Ms. Anshul Sharma, Advocates. VERSUS STANDING CONFERENCE OF PUBLIC ENTERPRISES (SCOPE) . . . Respondent through: Mr. O.S. Bajpai, Sr. Advocate with Mr. V.N. Jha and Mr. Bibhuti Singh, Advocates. CORAM :- THE HON’BLE MR. JUSTICE A.K. SIKRI THE H…

Commissioner of Income Tax Delhi XI vs. Standing Conference of Public Enterprises (Scope)

Appeal is dismissed with costs

ITA - 1409 / 2008HC Delhi25 Sept 2009