Commissioner of Income-tax v. South Indian Photographic and Allied Trades Assn.

166 ITR 166Reported decision1987#13558 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2020.

Judgments citing Commissioner of Income-tax v. South Indian Photographic and Allied Trades Assn.

Asstt. CIT (E)-1(1), Mumbai vs. All India Rubber Industries Association, Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing Officer is directed to allow the benefit of Sec

ITA 2108/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 Sept 2020AY 2015-16

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Michael Jerald
Section 11Section 12ASection 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.2108/Mum./2019 (Assessment Year : 2015–16) Asstt. Commissioner of Income Tax ……………. Appellant (Exemp.), Circle–1(1), Mumbai v/s All India Rubber Industries Association 601–B, Pramukh Plaza Cardinal Gracious Road ……………. Respondent Andheri (E), Mumbai 400 099 PAN – AAACA7076R Assessee by : Ms. Aarti Vissanji Revenue by : Shri Michael Jerald Date of Hearing – 10.09.2020 Date of Order – 17.09.2020 O R D E R PER SAKTIJIT DEY. J.M. Captioned appeal has been filed by the…

Confederation of Indian Textile Industry, Mumbai vs. ITO (E) 1(2), Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing

ITA 2435/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Confederation Of Indian Vs. Ito(E)(1)(2), Mumbai Textile Industry 1508, Maker Chamber V-221 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaact0174H (Appellant) .. (Respondent)

Section 11Section 12ASection 143(3)Section 25

…inessmen who sold goods on hire purchase [Add. CIT vs. South India Hire Purchase Association [1979] 116 ITR 793 (Mad.), an association of traders dealing in photographic and connected trades [CIT v. South Indian Photographic & Allied Trades Association [1987] 166 ITR 166/[1986] 26 Taxman 485 (Mad.) and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT [1978] 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on s…

All India Rubber Industries Association, Mumbai vs. Asst CIT (E)1(1), Mumbai

Appeals of the assessee are allowed

ITA 247/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2011-12 All India Rubber Industries Vs. ADIT(E) – II (2), Mumbai Association (Respondent) 601, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri (E), Mumbai 400 099. (Appellant) PAN : AAACA7076R : A.Y : 2012-13 All India Rubber Industries Vs. ITO(E) – I (1), Mumbai Association (Respondent) 601, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri (E), Mumbai 400 099. (Appellant) PAN : AAACA7076R : A.Y : 2013-14 All India Rubber Industries Vs. ACIT(E) –…

All India Rubber Industries Association, Mumbai vs. ADIT (E) II(2), Mumbai

Appeals of the assessee are allowed

ITA 3994/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2011-12 All India Rubber Industries Vs. ADIT(E) – II (2), Mumbai Association (Respondent) 601, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri (E), Mumbai 400 099. (Appellant) PAN : AAACA7076R : A.Y : 2012-13 All India Rubber Industries Vs. ITO(E) – I (1), Mumbai Association (Respondent) 601, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri (E), Mumbai 400 099. (Appellant) PAN : AAACA7076R : A.Y : 2013-14 All India Rubber Industries Vs. ACIT(E) –…

All India Rubber Industries Association, Mumbai vs. ITO (E) 1(1), Mumbai

Appeals of the assessee are allowed

ITA 1368/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2011-12 All India Rubber Industries Vs. ADIT(E) – II (2), Mumbai Association (Respondent) 601, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri (E), Mumbai 400 099. (Appellant) PAN : AAACA7076R : A.Y : 2012-13 All India Rubber Industries Vs. ITO(E) – I (1), Mumbai Association (Respondent) 601, Pramukh Plaza, Cardinal Gracious Road, Chakala, Andheri (E), Mumbai 400 099. (Appellant) PAN : AAACA7076R : A.Y : 2013-14 All India Rubber Industries Vs. ACIT(E) –…

Phd Chamber of Commerce & Industry vs. Director of Income Tax - Exemptions

ITA/369/2012HC Delhi19 Oct 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 11Section 11(1)Section 12A

…T v^. South India Hire ITANo.368-369/2012 Page 13 of 17 Purchase Association (1979) 116 ITR 7931, aii association of traders dealing in photographic and connected trades [Commissioner of Income-tax v. South Indian Photographic and Allied Trades Assn (1987) 166 ITR 166], and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT, (1978) 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF…

Phd Chamber of Commerce & Industry vs. Director of Income Tax -Exemptions

ITA/368/2012HC Delhi19 Oct 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 11Section 11(1)Section 12A

…T v^. South India Hire ITANo.368-369/2012 Page 13 of 17 Purchase Association (1979) 116 ITR 7931, aii association of traders dealing in photographic and connected trades [Commissioner of Income-tax v. South Indian Photographic and Allied Trades Assn (1987) 166 ITR 166], and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT, (1978) 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF…