Director of Supplies and Disposals v. Member, Board of Revenue

20 STC 398Supreme Court of India1967#3998 most cited

What is Director of Supplies and Disposals v. Member, Board of Revenue authority for?

The case establishes that for an activity to constitute 'trade, commerce or business' for taxation purposes, it must be conducted with a profit motive. Activities carried out on a 'no loss no profit' basis can still be liable for taxes if they involve economic activity.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Also referred to as

Director of Supplies and Disposals v. Member · Board of Revenue · 20 STC 398 · SC · trade · commerce · business · profit motive · economic activity · no loss no profit

Judgments citing Director of Supplies and Disposals v. Member, Board of Revenue

Lucknow Development Authority, Lucknow vs. ACIT (E), Lucknow

In the result, all the appeals are partly allowed

ITA 185/LKW/2019[2013-14]Status: DisposedITAT Lucknow10 Mar 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…ve, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana…

Lucknow Evelopment Authority, Lucknow vs. I.T.O., Lucknow

In the result, all the appeals are partly allowed

ITA 164/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Mar 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…ve, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana…

Lucknow Development Authority, Lucknow vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result, all the appeals are partly allowed

ITA 163/LKW/2019[2014-15]Status: DisposedITAT Lucknow10 Mar 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 11rSection 12Section 12ASection 13(1)(c)Section 13(3)Section 143(3)Section 147Section 148Section 2(15)

…ve, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. CIT, (1982) 133 ITR 470,474 (Del); Government Medical Store Depot v. Superintendent of Taxes, (1986) Tax LR 2164 (SC) = (1985) 60 STC 296 (SC); Government Medical Store Depot v. State of Haryana…

DCIT (E), New Delhi vs. Ernet India, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1355/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Aug 2020AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Nidhi Srivastava
Section 11Section 11(1)Section 12ASection 143(3)Section 2(15)

…0 (Delhi), Barendra Prasad Ray v. ITO [1981] 129 ITR 295 (SC), State of Andhra Pradesh v. H. Abdul Bakshi and Bros. 15 STC 664 (SC), State of Gujarat v. Raipur Manufacturing Co. Ltd. 19 STC 1 (SC), Director of Supplies and Disposal v. Member, Board of Revenue 20 STC 398 (SC) and Mrs. Sarojini Rajah v. CIT [1969] 71 ITR 504 (Mad) to explain the terms "trade, commerce or business". 18. Referring to the concept and principle of "economic activity" that has gained some acceptability in European Union and England it was explained that the said principle is applicable to sales tax, value added tax, excise duty, etc., b…

Maharashtra Industrial Development Corporation, Mumbai vs. Assistant Commissioner Income Tax (Exemptions)-2(1), Mumbai

In the result, all the appeals are partly allowed for statistical purposes

ITA 4326/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 Oct 2018AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am आमकय अऩीर सं./I.T.A. Nos.4326/Mum/2017, 4327/Mum/2017, 4329/Mum/2017, 4331/Mum/2017, 4332/Mum/2017, 4475/Mum/2017 & 4476/Mum/2017 (नििाारण वषा / Assessment Years: 2007–08, 2008–09, 2009–10, 2010–11,2012–13,2013–14 &, 2014–15) Maharashtra Industrial Development Assistant Commissioner Of Income Corporation Tax (Exemptions) 2(1) Udyog Sarathi, Piramal Chambers, बिाम/ Mahakali Caves Road, Lalbaug, Vs. Andheri (East) Mumbai – 400012 Mumbai – 400093 स्थामी रेखा सं./जीआइआय सं ./Pan/Gir No. Aaacm3560C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri V. Sridharan & S. Sriram प्रत्मथी की ओय से/Respondent By : Shri Sanjay Singh (Cit–Dr)

For Appellant: Shri V. Sridharan & S. SriramFor Respondent: Shri Sanjay Singh (CIT–DR)
Section 11Section 12ASection 2(15)

…आयकर अपीऱीय अधिकरण “डी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI N. K. PRADHAN, AM आमकय अऩीर सं./I.T.A. Nos.4326/Mum/2017, 4327/Mum/2017, 4329/Mum/2017, 4331/Mum/2017, 4332/Mum/2017, 4475/Mum/2017 & 4476/Mum/2017 (नििाारण वषा / Assessment Years: 2007–08, 2008–09, 2009–10, 2010–11,2012–13,2013–14 &, 2014–15) Maharashtra Industrial Development Assistant Commissioner of Income Corporation Tax (Exemptions) 2(1) Udyog Sarathi, Piramal Chambers, बिाम/ Mahakali Caves Road, Lalbaug, Vs. Andheri (East) Mumbai – 400012 Mumbai – 400093 स्थामी रेखा सं./…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2874/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Dec 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…0 (Delhi), Barendra Prasad Ray v. ITO [1981] 129 ITR 295 (SC), State of Andhra Pradesh v. H. Abdul Bakshi and Bros. 15 STC 664 (SC), State of Gujarat v. Raipur Manufacturing Co. Ltd. 19 STC 1 (SC), Director of Supplies and Disposal v. Member, Board of Revenue 20 STC 398 (SC) and Mrs. Sarojini Rajah v. CIT [1969] 71 ITR 504 (Mad) to explain the terms "trade, commerce or business". 18. Referring to the concept and principle of "economic activity" that has gained some acceptability in European Union and England it was explained that the said principle is applicable to sales tax, value added tax, excise duty, etc., b…

ADIT(E), New Delhi vs. M/S. Ernet India, New Delhi

In the result, both the appeals of the revenue are dismissed

ITA 2873/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Dec 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)

…0 (Delhi), Barendra Prasad Ray v. ITO [1981] 129 ITR 295 (SC), State of Andhra Pradesh v. H. Abdul Bakshi and Bros. 15 STC 664 (SC), State of Gujarat v. Raipur Manufacturing Co. Ltd. 19 STC 1 (SC), Director of Supplies and Disposal v. Member, Board of Revenue 20 STC 398 (SC) and Mrs. Sarojini Rajah v. CIT [1969] 71 ITR 504 (Mad) to explain the terms "trade, commerce or business". 18. Referring to the concept and principle of "economic activity" that has gained some acceptability in European Union and England it was explained that the said principle is applicable to sales tax, value added tax, excise duty, etc., b…

M/S. Mussoorie Dehradun Development Authority, Dehradun vs. CIT, Dehradun

In the result we dismiss the appeal of the assessee

ITA 180/DEL/2013[]Status: DisposedITAT Delhi02 Jan 2017

Bench: Shri S.K. Yadav & Shri Prashant Maharishiassessment Year:

For Appellant: Sh. Mahesh B. Chhibber, AdvFor Respondent: Sh. Vijay Varma, CIT DR
Section 10Section 11Section 12ASection 2(15)

…Page 1 of 30 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: Mussoorie Dehradun CIT, Development Authority, Vs. Transport Nagar, Saharanpur Subhash Road, Road, Dehradun Dehradun PAN:AAAAM4651Q (Appellant) (Respondent) Assessee by : Sh. Mahesh B. Chhibber, Adv Revenue by: Sh. Vijay Varma, CIT DR Date of Hearing 03/10/2016 Date of pronouncement 02/01/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order u/s 12AA (1) (b) (ii) of The Income tax Act 19…

ITO (E), Delhi vs. Suvasini Charitable Trust, Delhi

ITA 4330/DEL/2012[2009-10']Status: DisposedITAT Delhi17 Mar 2016

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Garg, CAFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 11Section 12ASection 143(1)Section 2(15)Section 80G(5)(vi)

…i Charitable Trust declared during the year on running the restaurant. The reliance was placed on the following case laws: " State of Gujarat Vs Raipur Manufacturing Co. (1967) 19 STC 1 (SC) " Director of Supplies and Disposal Vs Ember Board of Revenue (1967) 20 STC 398 (SC) 8. Being aggrieved the assessee carried the matter to the ld. CIT(A) and furnished the written submissions vide letter dated 05.03.2012, which is incorporated in para 3.1 of the impugned order which is reproduced verbatim as under: "GOA.1:- The appellant denies his liability to tax and interest as determined and computed by the learned asses…