CIT v. Secunderabad Club

150 ITR 401High Court#15007 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Secunderabad Club

THE FATEH MAIDAN CLUB(AOP),HYDERABAD vs. DCIT, CIRCLE -5 (1), HYDERABAD

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

ITA 99/HYD/2022[2014-15]Status: DisposedITAT Hyderabad30 Jun 2022AY 2014-15

Bench: Shri R. K. Panda

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Waseem Ur Rehman,DR
Section 142(1)Section 144Section 147Section 148

…ITA Nos 98 to 101 of 2022 The Fateh Maidan Club आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad Before Shri R. K. PANDA, ACCOUNTANT MEMBER ITA Nos.98 to 101/Hyd/2022 Assessment Years: 2012-13 to 2016-17 The Fateh Maidan Club Vs. Dy. C.I.T. Hyderabad Circle 5(1) PAN:AAFAT7563F Hyderabad (Appellant) (Respondent) Assessee by: Sri S. Rama Rao, Advocate Revenue by: Sri Waseem Ur Rehman,DR Date of hearing: 14/06/2022 Date of pronouncement: 30/06/2022 ORDER The above batch of 4 appeals filed by the assessee are directed against the separate orders dated 31.0…

DCIT, CIRCLE -5 (1), HYDERABAD vs. THE FATEH MAIDAN CLUB, HYDERABAD

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

ITA 98/HYD/2022[2012-13]Status: DisposedITAT Hyderabad30 Jun 2022AY 2012-13

Bench: Shri R. K. Panda

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Waseem Ur Rehman,DR
Section 142(1)Section 144Section 147Section 148

…ITA Nos 98 to 101 of 2022 The Fateh Maidan Club आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad Before Shri R. K. PANDA, ACCOUNTANT MEMBER ITA Nos.98 to 101/Hyd/2022 Assessment Years: 2012-13 to 2016-17 The Fateh Maidan Club Vs. Dy. C.I.T. Hyderabad Circle 5(1) PAN:AAFAT7563F Hyderabad (Appellant) (Respondent) Assessee by: Sri S. Rama Rao, Advocate Revenue by: Sri Waseem Ur Rehman,DR Date of hearing: 14/06/2022 Date of pronouncement: 30/06/2022 ORDER The above batch of 4 appeals filed by the assessee are directed against the separate orders dated 31.0…

THE FATEH MAIDAN CLUB(AOP),HYDERABAD vs. DCIT, CIRCLE -5 (1), HYDERABAD

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

ITA 101/HYD/2022[2016-17]Status: DisposedITAT Hyderabad30 Jun 2022AY 2016-17

Bench: Shri R. K. Panda

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Waseem Ur Rehman,DR
Section 142(1)Section 144Section 147Section 148

…ITA Nos 98 to 101 of 2022 The Fateh Maidan Club आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad Before Shri R. K. PANDA, ACCOUNTANT MEMBER ITA Nos.98 to 101/Hyd/2022 Assessment Years: 2012-13 to 2016-17 The Fateh Maidan Club Vs. Dy. C.I.T. Hyderabad Circle 5(1) PAN:AAFAT7563F Hyderabad (Appellant) (Respondent) Assessee by: Sri S. Rama Rao, Advocate Revenue by: Sri Waseem Ur Rehman,DR Date of hearing: 14/06/2022 Date of pronouncement: 30/06/2022 ORDER The above batch of 4 appeals filed by the assessee are directed against the separate orders dated 31.0…

THE FATEH MAIDAN CLUB(AOP),HYDERABAD vs. DCIT, CIRCLE -5 (1), HYDERABAD

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

ITA 100/HYD/2022[2015-16]Status: DisposedITAT Hyderabad30 Jun 2022AY 2015-16

Bench: Shri R. K. Panda

For Appellant: Sri S. Rama Rao, AdvocateFor Respondent: Sri Waseem Ur Rehman,DR
Section 142(1)Section 144Section 147Section 148

…ITA Nos 98 to 101 of 2022 The Fateh Maidan Club आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad Before Shri R. K. PANDA, ACCOUNTANT MEMBER ITA Nos.98 to 101/Hyd/2022 Assessment Years: 2012-13 to 2016-17 The Fateh Maidan Club Vs. Dy. C.I.T. Hyderabad Circle 5(1) PAN:AAFAT7563F Hyderabad (Appellant) (Respondent) Assessee by: Sri S. Rama Rao, Advocate Revenue by: Sri Waseem Ur Rehman,DR Date of hearing: 14/06/2022 Date of pronouncement: 30/06/2022 ORDER The above batch of 4 appeals filed by the assessee are directed against the separate orders dated 31.0…

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

…s taken by Madras High Court in the case of CIT Vs Madras Race Club and also held that it is enough if the members had a right of disposal over the surplus to show that they are participants. The same principle was enunciated in Addl CIT Vs Secundarabad club (150 ITR 401 (Appx)). Similar view was taken by Bombay High Court in the case of CIT Vs Cement allocation and co-ordination organization (236 ITR 553). A mutual association arises when a certain class of people join or associates to contribute money to achieve an object for the benefit of one another and divide the surplus between themselves on that characte…

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

…s taken by Madras High Court in the case of CIT Vs Madras Race Club and also held that it is enough if the members had a right of disposal over the surplus to show that they are participants. The same principle was enunciated in Addl CIT Vs Secundarabad club (150 ITR 401 (Appx)). Similar view was taken by Bombay High Court in the case of CIT Vs Cement allocation and co-ordination organization (236 ITR 553). A mutual association arises when a certain class of people join or associates to contribute money to achieve an object for the benefit of one another and divide the surplus between themselves on that characte…

CIT v. Secunderabad Club (150 ITR 401) — Cited in 6 Judgments | BharatTax