CIT vs. Ajax Products Ltd. (1965) 55 ITR 741 (SC), CWT v. Ellis Bridge Gymkhana

229 ITR 1Supreme Court of India1998#4822 most cited

What is CIT vs. Ajax Products Ltd. (1965) 55 ITR 741 (SC), CWT v. Ellis Bridge Gymkhana authority for?

A taxpayer can only be charged in accordance with Section 9. Explanation (a) to Section 9(1)(i) clarifies specific circumstances for chargeability.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2024.

Also referred to as

CIT vs. Ajax Products Ltd. · Section 9 · Section 9(1)(i) · Explanation (a) · chargeability · income tax law · international taxation

Sections most often in play

Section 18 of the Interest-tax ActSection 1974Section 234C of the Income Tax ActSection 43B of Income Tax Act

Judgments citing CIT vs. Ajax Products Ltd. (1965) 55 ITR 741 (SC), CWT v. Ellis Bridge Gymkhana

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2226/MUM/2009[2000-2001]Status: DisposedITAT Mumbai06 May 2016AY 2000-2001

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…430/D/1995, dt. 27th Nov., 2001 and Sedco Forex International Drilling Inc. v. Dy. CIT (2000) 67 TTJ (Del) 670; (2000) 72 ITD 415 (Del) overruled; CIT vs. Ajax Products Ltd. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. v…

M/S. J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. The ACIT It 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2309/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…430/D/1995, dt. 27th Nov., 2001 and Sedco Forex International Drilling Inc. v. Dy. CIT (2000) 67 TTJ (Del) 670; (2000) 72 ITD 415 (Del) overruled; CIT vs. Ajax Products Ltd. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. v…

J.Ray Mc Dermott Eastern Hemisphere Ltd vs. The Jdit (It) 4

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 5302/MUM/2004[2000-01]Status: DisposedITAT Mumbai06 May 2016AY 2000-01

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…430/D/1995, dt. 27th Nov., 2001 and Sedco Forex International Drilling Inc. v. Dy. CIT (2000) 67 TTJ (Del) 670; (2000) 72 ITD 415 (Del) overruled; CIT vs. Ajax Products Ltd. (1965) 55 ITR 741 (SC), CWT vs. Ellis Bridge Gymkhana (1977) 143 CTR (SC) 138; (1998) 229 ITR 1 (SC), CIT vs. E.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom), Dy. CIT vs. Nagarjuna Investment Trust Ltd. (1972) 66 TTJ (Hyd)(SB) 33 : (1988) 65 ITD 17 (Hyd)(SB), CIT vs. Mother India Refringeration Airways Ltd. (2002) 175 CTR (Del) 98 applied. ” 7. Similarly the Mumbai D-Bench of the Tribunal in the case of McDermott Etpm Inc. v…

The State of Karnataka vs. M/S Piem Hotels Ltd

LTRP/8/2010HC Karnataka28 Aug 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 11Section 11ASection 2Section 4Section 5Section 6(2)

…Industry and others v. State of Andhra Pradesh and others [(2001)247 ITR 36], Ajmera Housing Corporation and another v. Commissioner of Income tax [(2010) 326 ITR 642 (SC)] and Commissioner of Wealth Tax v. Ellis Bridge Gymkhana and others [(1998) 229 ITR 1 (SC)]. He then pressed Entry No.62 of List II of Seventh Schedule to the Constitution of India into service, to submit that, it authorizes levy of luxury tax only on services. In other words, he submitted that luxury tax is leviable on the ‘luxuries’, as defined by Section 2(4-B) of the Act, i.e., on services and not on goods and since LCD,…