Commissioner of Sales Tax v. Sai Publication Fund

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

…hould be facts and other circumstances which justify and show that the activity undertaken is in fact in the nature of business. The test as prescribed in State of Gujarat v. Raipur Manufacturing Co. [1967] 19 STC 1 (SC) and CST v. Sai Publication Fund [2002] 258 ITR 70 (SC); [2002] 126 STC 288 (SC) can be applied. The six indicia stipulated in Lord Fisher [1981] STC 238 are also relevant. Each case, therefore, has to be examined on its own facts. 104 M/s J.K. Trust Bombay In view of the aforesaid enunciation, the real issue and question is that whether the petitioner-Institute pursues the activity of business,…

Mumbai Mazdoor Sabha, Mumbai vs. DCIT Cen Cir 43, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

Mumbai Mazdoor Sabha, Mumbai vs. DCIT Cen Cir 43, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

Mumbai Mazdoor Sabha, Mumbai vs. DCIT Cen Cir 43, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

Asst CIT CC 43, Mumbai vs. Mumbai Mazdoor Sabaha, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

Asst CIT CC 43, Mumbai vs. Mumbai Mazdoor Sabaha, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

Asst CIT CC 43, Mumbai vs. Mumbai Mazdoor Sabaha, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

Mumbai Mazdoor Sabaha, Mumbai vs. ACIT Cen Cir 43, Mumbai

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2003-04 M/S Mumbai Mazdoor Acit, Sabha, बनाम/ Central-43, 6Th Floor, Kennedy House, 4Th Floor, Aayakar Bhavan, Vs. Goregaonkar Road, M.K. Road, Mumbai-400007 Mumbai-400020 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaan5354N

…Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT Vs. Bus Operators Association 344 ITR 268 (Ker) (iii) Additional CIT Vs. Surat Art Silk Manufacturers Association 121 ITR 1 (SC) (iv) Commissioner of Sales Tax Vs. Sai Publication Fund 258 ITR 70 (SC) (v) CIT Vs. Agricultural Produce and Market Committee, Hinganghat & Ors. 258 ITR 70 (SC). 5. On the other hand, the Ld. DR has heavily relied upon the orders of authorities below and submitted that the income on account of contribution from the employer’s company does not fall under the category of income under the head “income from house pro…

The Indian Merchants Chambers, Mumbai vs. DDIT (E) -II(1), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma, Am & Shri Mahavir Singh, Jm आयकर अपील सं./Ita No.4076/Mum/2013 ("नधा"रण वष" / Assessment Year :2009-2010) The Indian Merchants Chambers, Vs. Ddit(Exemption)-Ii(1), Imc Building, Imc Marg, Piramal Chambers, Mumbai-400020 Parel, Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaati 00047 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Arvind Sonde राज"व क" ओर से /Revenue By : Shri V.S.Jadhav सुनवाई क" तार"ख / Date Of Hearing : 31/03/2016 घोषणा क" तार"ख/Date Of Pronouncement 29/ 06/2016 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- Mumbai, For The Assessment Year 2009-2010. 2. In This Appeal, The Assessee Is Basically Aggrieved For Decline Of Exemption U/S.11 On The Plea That Proviso To Section 2(15) Was Applicable To The Assessee Which Was Introduced W.E.F. Assessment Year 2009-2010. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is Registered As A Company U/S.25 Of The Companies Act, 1956. The Main Objects Of The Assessee Trust Inter Alia Are To Promote, Advance & Protect Trade, Commerce & Industry In India. The Ao Held That The Assessee Was Not Imparting Education In Pursuance Of Its Objects. He Held That The Activity Of Organizing Seminars, The Definition Of Education. The Assessee Was Running Certain Seminars

…and “adventure or concern in the nature of trade, commerce and manufacture”. The term “business” has been explained by various judicial decisions and the landmark decision of the Hon'ble Supreme Court of India in the case of CST v. Sai Publication Fund [2002] 258 ITR 70 interpreted the word ‘business’ under section 2(5-A) of the Bombay Sales Tax Act, 1959 as follows:- “… No doubt, the definition of “business” given in Section 2(5-A) of the Act even without profit motive is wide enough to include any trade, commerce or manufacture or any adventure or concern in the nature of trade commerce or manufacture and any…

Indo French Chamber of Commerce & Industry, Mumbai vs. ADIT-(E)-II(1), Mumbai

In the result, appeal of assessee is allowed and that of revenue is dismissed

Bench: Shri R.C. Sharma, Am & Shri Mahavir Singh, Jm Indo French Chamber Of Commerce & Vs. Assistant Director Of Income-Tax, Industry Exemption-11(1), Piramal French Bank Bldg., 4Th Flr. 62, Homji Chamber, Mumbai-400 012. Street, Fort, Mumbai-400001. (Pan: Aaati2658A) (Appellant) (Respondent)

…and “adventure or concern in the nature of trade, commerce and manufacture”. The term “business” has been explained by various judicial decisions and the landmark decision of the Hon'ble Supreme Court of India in the case of CST v. Sai Publication Fund [2002] 258 ITR 70 interpreted the word ‘business’ under section 2(5-A) of the Bombay Sales Tax Act, 1959 as follows:- 9 ITA No. 386-1122/Mum/2013 Indo French Chamber of Commerce & Industry Asst. Year 2009-10 “…No doubt, the definition of “business” given in Section 2(5-A) of the Act even without profit motive is wide enough to include any trade, commerce or manuf…

ADIT (E) II-1, Mumbai vs. Indo French Chamber of Commerce and Industry, Mumbai

In the result, appeal of assessee is allowed and that of revenue is dismissed

Bench: Shri R.C. Sharma, Am & Shri Mahavir Singh, Jm Indo French Chamber Of Commerce & Vs. Assistant Director Of Income-Tax, Industry Exemption-11(1), Piramal French Bank Bldg., 4Th Flr. 62, Homji Chamber, Mumbai-400 012. Street, Fort, Mumbai-400001. (Pan: Aaati2658A) (Appellant) (Respondent)

…and “adventure or concern in the nature of trade, commerce and manufacture”. The term “business” has been explained by various judicial decisions and the landmark decision of the Hon'ble Supreme Court of India in the case of CST v. Sai Publication Fund [2002] 258 ITR 70 interpreted the word ‘business’ under section 2(5-A) of the Bombay Sales Tax Act, 1959 as follows:- 9 ITA No. 386-1122/Mum/2013 Indo French Chamber of Commerce & Industry Asst. Year 2009-10 “…No doubt, the definition of “business” given in Section 2(5-A) of the Act even without profit motive is wide enough to include any trade, commerce or manuf…