CIT v. West Godavari District Rice Millers Association

150 ITR 395Reported decision#14952 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Judgments citing CIT v. West Godavari District Rice Millers Association

M/S Vip Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 923/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…g Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is placed on the decision of CIT vs West Godavari District Rice Millers Association (150 ITR 395) The A.P. High Court held that it is well settled that the surplus accruing to a mutual association is no income or profit at all for purpose of income tax, the test of mutuality being complete identity between the contributors and participants. The assessee society was working on the concept of mutuality with an object of not for profit. Flats…

M/S Anil Kumar Singhal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 679/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…g Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is placed on the decision of CIT vs West Godavari District Rice Millers Association (150 ITR 395) The A.P. High Court held that it is well settled that the surplus accruing to a mutual association is no income or profit at all for purpose of income tax, the test of mutuality being complete identity between the contributors and participants. The assessee society was working on the concept of mutuality with an object of not for profit. Flats…

M/S Top Star Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 678/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…g Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is placed on the decision of CIT vs West Godavari District Rice Millers Association (150 ITR 395) The A.P. High Court held that it is well settled that the surplus accruing to a mutual association is no income or profit at all for purpose of income tax, the test of mutuality being complete identity between the contributors and participants. The assessee society was working on the concept of mutuality with an object of not for profit. Flats…

M/S Darshan Singh, Jaipur vs. Income Tax Officer, Ward-4-1, Jaipur

ITA 677/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…g Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is placed on the decision of CIT vs West Godavari District Rice Millers Association (150 ITR 395) The A.P. High Court held that it is well settled that the surplus accruing to a mutual association is no income or profit at all for purpose of income tax, the test of mutuality being complete identity between the contributors and participants. The assessee society was working on the concept of mutuality with an object of not for profit. Flats…

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

…as per High Court order in a phased manner and could be drawn for that purpose as and when the need arises. ITA Nos.1997 & 1998/Mds/2016 ITA Nos.1403 & 1404/Mds/2017 :- 4 -: CASE LAWS: In the case of CIT Vs West Godavari District Rice Millers Association (150 ITR 395), the A.P.High Court held that it is well settled that the surplus accruing to a mutual association is no income or profit at all for purposes of Income Tax, the test of mutuality being complete identity between the contributors and participants. In the case of CIT Vs JK Organisation Ltd (279 ITR 503) (All), The Allahabad High Court held that th…

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

…as per High Court order in a phased manner and could be drawn for that purpose as and when the need arises. ITA Nos.1997 & 1998/Mds/2016 ITA Nos.1403 & 1404/Mds/2017 :- 4 -: CASE LAWS: In the case of CIT Vs West Godavari District Rice Millers Association (150 ITR 395), the A.P.High Court held that it is well settled that the surplus accruing to a mutual association is no income or profit at all for purposes of Income Tax, the test of mutuality being complete identity between the contributors and participants. In the case of CIT Vs JK Organisation Ltd (279 ITR 503) (All), The Allahabad High Court held that th…

CIT v. West Godavari District Rice Millers Association (150 ITR 395) — Cited in 6 Judgments | BharatTax