DCIT v. Gujarat State Council

41 Taxmann.com 449High Court2014#16240 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(20A)Section 10(46)Section 11 Section 11(6)Section 115TD Section 12 Section 12A Section 12AA

Issues it is cited on

section 10(20a)section 4a section 10(46)section 11(6)advancement of general public utility section 58 stay petition section 55 section 13(3)section 13(1)(c)section 144a proviso to section 2(15)

Judgments citing DCIT v. Gujarat State Council

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

ITA 145/LKW/2021[2018-2019]Status: DisposedITAT Lucknow31 Jan 2025AY 2018-2019

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys.2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys.2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Lines, Faizabad (formerly Ayodhya Faizabad Development Authority), U.P. Vs. DCIT (Exemption), Circle- Lucknow PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A…

M/S AYODHYA DEVELOPMENT AUTHORITY(FORMERLY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),AYODHYA vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 143/LKW/2021[2016-2017]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-2017

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.518, 519 &520/LKW/2018 A.Ys. 2012-13, 2014-15 & 2015-16, ITA Nos.143, 144 & 145/LKW/2021 A.Ys. 2016-17, 2017-18 & 2018-19 And S.A. Nos.25, 26 & 27/LKW/2018 A.Ys. 2012-13, 2014-15 & 2015-16 Ayodhya Development Authority, Civil Vs. DCIT (Exemption), Lines, Faizabad (formerly Ayodhya Circle- Lucknow Faizabad Development Authority), U.P. PAN:AAALA0206C (Appellant) (Respondent) Assessee by: Ms. Shweta Mittal, C.A. & Sh Mradul Agarwal C.A. Revenue by…

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 520/LKW/2018[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

…{ "clean_text": "1\nIN THE INCOME TAX APPELLATE TRIBUNAL \nLUCKNOW ‘A’ BENCH, LUCKNOW \nBEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER \nAND \nSH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER \nITA Nos.518, 519 &520/LKW/2018 \nA.Ys.2012-13, 2014-15 & 2015-16, \nITA Nos.143, 144 & 145/LKW/2021 \nA.Ys.2016-17, 2017-18 & 2018-19 \nAnd \nS.A. Nos.25, 26 & 27/LKW/2018 \nA.Ys.2012-13, 2014-15 & 2015-16 \nAyodhya Development Authority, Civil \nLines, Faizabad (formerly Ayodhya \nFaizabad Development Authority), U.P. \nVs. DCIT (Exemption), \nCircle- Lucknow \nPAN:AAALA0206C \n(Appellant) (Respondent) \nAssessee by: Ms. Shwet…

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

ITA 518/LKW/2018[2012-13]Status: DisposedITAT Lucknow31 Jan 2025AY 2012-13

For Appellant: Ms. Shweta Mittal, C.A. & Sh Mradul AgarwalFor Respondent: Sh. Ghiyasuddin CIT(DR) & Sh.Mazahar Akram, CIT

Section 11Section 12ASection 2(15)Section 58

NEIA TRUST,MUMBAI vs. ASST CIT (E) II(2), MUMBAI

The appeal stands allowed in terms of our above order

ITA 5818/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Dec 2019AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. Aarti Vissanji-Ld.ARFor Respondent: Shri K. Madhusudan- Ld. CIT DR

Section 11Section 2(15)Section 2(24)(iia)

…d that grants-in-aid received by assessee from government for promotion of government’s scheme could not be termed as income of the assessee. Similar view has been expressed by Hon’ble Gujarat High Court in DIT V/s Gujarat State Council for blood transfusion (41 Taxmann.com 449). The other decisions placed on record by the assessee, also support the view that such grants could not be termed as income of the assessee and would partake the character of capital receipts. Concurring with the said view, we hold that the said receipts were capital in nature and could not be brought to tax as income of ITA Nos. 5818-19/…

THE INDIAN SILK EXPORT PROMOTION CONCIL,NEW DELHI vs. ASST CIT (E) II(1), MUMBAI

In the result the appeal is allowed for statistical purpose

ITA 3328/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Nov 2016AY 2010-11

Bench: Shri C. N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Shri N. H. Gajria, ARFor Respondent: Shri Kailash Gaikwad, DR

Section 11Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J” MUMBAI BEFORE SHRI C. N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 The Indian Silk Export Promotion Vs. ACIT Council, B-1, Entension A -39 Mohan Co-op. (Exemption) II (1), Industrial Estate, Mathura Road, Mumbai- 400002 New Delhi-110044. PAN No. AAATT4407C (Appellant) (Respondent) Assessee by : Shri N. H. Gajria, AR Revenue by: Shri Kailash Gaikwad, DR. Date of Hearing : 06/10/2016 Date of pronouncement: 30/11/2016 ORDER PER N.K. PRADHAN, A.M This is an appeal filed by the assessee. The relevant ass…