H.H. Maharani Shri Vijaykuverba Saheb of Morvi & Anr. v. CIT

49 ITR 594Reported decision1963#15902 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 1992 to 2022.

Issues it is cited on

section 56(2)section 2(24)reasoned orderliable to taxdisallowance u/s 14asection 56section 14asalaryincome from other sourcessection 143personcompany

Judgments citing H.H. Maharani Shri Vijaykuverba Saheb of Morvi & Anr. v. CIT

JCIT (OSD)-8(1)(1), Mumbai vs. M/S Royal Western India Turf Club Ltd., Mumbai

In the result, all the captioned appeals of the revenue stands dismissed

ITA 3744/MUM/2019[2015-16]Status: DisposedITAT Mumbai02 Sept 2022AY 2015-16

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.3742/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.3743/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.3744/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Jcit (Osd)-8(1)(1) बिधम/ M/S. Royal Western India Room No. 625, 6Th Floor, Turf Club Ltd. Vs. Aayakar Bhawan, Maharshi Mahalaxmi Race Course, Karve Marg, Mumbai- Mahalaxmi, Mumbai- 400020. 400034. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcr8519H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sumit Lalchandani Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 27/07/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Revenue Appeals Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-14, Mumbai Dated 27.02.2019 For Assessment Year 2013-14, Ay 2014-15 & Ay 2015-16 Respectively. 2. At The Outset, The Ld. Ar Of The Assessee Submits That The Grounds Of Appeal Preferred By The Revenue Are Similar Especially Ground No. 1 & 2 For All The Years (Ay. 2013-14 To Ay. 2015-16) & The Additional Ground Is Only For Appeals Pertaining To Ay 2014-15 & Ay 2015-16 Which Is Related To Disallowance Made U/S 14A Of The

For Appellant: Shri Sumit LalchandaniFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 143(3)Section 14A

…e. Hon‘ble Supreme Court in the case of Padmaraje R. Kadambande Vs. CIT, 195 ITR 877 (SC); Hon‘ble Bombay High Court in case of Mehboob Productions Private Ltd. Vs. CIT, 106 ITR 758 and in case of H.H. Maharani Shri Vijaykuverba Saheb of Morvi & Anr. Vs. CIT, 49 ITR 594, held that gifts are capital receipts when consideration are not in the nature of income and, hence, same cannot be charged to tax under the provisions of Income Tax Act. ITA Ns. 3742 to 3744/Mum/2019 A.Ys. 2013-14 to 2015-16 Royal Western I Club Ltd 8. We considered the Coordinate Bench decisions, and the facts which are identical and similar in…

JCIT (OSD)-8(1)(1), Mumbai vs. M/S Royal Western India Turf Club Ltd., Mumbai

In the result, all the captioned appeals of the revenue stands dismissed

ITA 3743/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Sept 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.3742/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.3743/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.3744/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Jcit (Osd)-8(1)(1) बिधम/ M/S. Royal Western India Room No. 625, 6Th Floor, Turf Club Ltd. Vs. Aayakar Bhawan, Maharshi Mahalaxmi Race Course, Karve Marg, Mumbai- Mahalaxmi, Mumbai- 400020. 400034. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcr8519H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sumit Lalchandani Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 27/07/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Revenue Appeals Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-14, Mumbai Dated 27.02.2019 For Assessment Year 2013-14, Ay 2014-15 & Ay 2015-16 Respectively. 2. At The Outset, The Ld. Ar Of The Assessee Submits That The Grounds Of Appeal Preferred By The Revenue Are Similar Especially Ground No. 1 & 2 For All The Years (Ay. 2013-14 To Ay. 2015-16) & The Additional Ground Is Only For Appeals Pertaining To Ay 2014-15 & Ay 2015-16 Which Is Related To Disallowance Made U/S 14A Of The

For Appellant: Shri Sumit LalchandaniFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 143(3)Section 14A

…e. Hon‘ble Supreme Court in the case of Padmaraje R. Kadambande Vs. CIT, 195 ITR 877 (SC); Hon‘ble Bombay High Court in case of Mehboob Productions Private Ltd. Vs. CIT, 106 ITR 758 and in case of H.H. Maharani Shri Vijaykuverba Saheb of Morvi & Anr. Vs. CIT, 49 ITR 594, held that gifts are capital receipts when consideration are not in the nature of income and, hence, same cannot be charged to tax under the provisions of Income Tax Act. ITA Ns. 3742 to 3744/Mum/2019 A.Ys. 2013-14 to 2015-16 Royal Western I Club Ltd 8. We considered the Coordinate Bench decisions, and the facts which are identical and similar in…

JCIT (OSD)-8(1)(1), Mumbai vs. M/S Royal Western India Turf Club Ltd., Mumbai

In the result, all the captioned appeals of the revenue stands dismissed

ITA 3742/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.3742/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.3743/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.3744/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Jcit (Osd)-8(1)(1) बिधम/ M/S. Royal Western India Room No. 625, 6Th Floor, Turf Club Ltd. Vs. Aayakar Bhawan, Maharshi Mahalaxmi Race Course, Karve Marg, Mumbai- Mahalaxmi, Mumbai- 400020. 400034. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcr8519H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sumit Lalchandani Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 27/07/2022 घोषणा की तारीख /Date Of Pronouncement: 02/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Revenue Appeals Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-14, Mumbai Dated 27.02.2019 For Assessment Year 2013-14, Ay 2014-15 & Ay 2015-16 Respectively. 2. At The Outset, The Ld. Ar Of The Assessee Submits That The Grounds Of Appeal Preferred By The Revenue Are Similar Especially Ground No. 1 & 2 For All The Years (Ay. 2013-14 To Ay. 2015-16) & The Additional Ground Is Only For Appeals Pertaining To Ay 2014-15 & Ay 2015-16 Which Is Related To Disallowance Made U/S 14A Of The

For Appellant: Shri Sumit LalchandaniFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 143(3)Section 14A

…e. Hon‘ble Supreme Court in the case of Padmaraje R. Kadambande Vs. CIT, 195 ITR 877 (SC); Hon‘ble Bombay High Court in case of Mehboob Productions Private Ltd. Vs. CIT, 106 ITR 758 and in case of H.H. Maharani Shri Vijaykuverba Saheb of Morvi & Anr. Vs. CIT, 49 ITR 594, held that gifts are capital receipts when consideration are not in the nature of income and, hence, same cannot be charged to tax under the provisions of Income Tax Act. ITA Ns. 3742 to 3744/Mum/2019 A.Ys. 2013-14 to 2015-16 Royal Western I Club Ltd 8. We considered the Coordinate Bench decisions, and the facts which are identical and similar in…

DCIT 8(1)(1), Mumbai vs. Royal Western Indua Turf Club Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3237/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Smt Mamta Bansal, CIT-DRFor Respondent: Shri Salis Kapoor
Section 143(1)Section 143(2)Section 143(3)

…re. Hon‘ble Supreme Court in the case of Padmaraje R. Kadambande Vs. CIT, 195 ITR 877 (SC); Hon‘ble Bombay High Court in case of Mehboob Productions Private Ltd. Vs. CIT, 106 ITR 758 and in case of H.H.Maharani Shri Vijaykuverba Saheb of Morvi & Anr. Vs. CIT, 49 ITR 594, held that gifts are capital receipts when consideration are not in the nature of income and,hence, same cannot be charged to tax under the provisions of Income Tax Act. 8. We considered the Coordinate Bench decisions, and the facts which are identical and similar in the earlier years observe that the Ld.DR could not ITA Nos. 3237 /Mum/2017 M/s.…

M/S Givo Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal filed by the assessee stands allowed for statistical purposes

ITA 2041/DEL/2013[2006-07]Status: DisposedITAT Delhi27 Jul 2016AY 2006-07

Bench: Shri G. D. Agrawal, Hon’Ble & Smt. Beena A. Pillai

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Shri T. Vasanthan, Sr. DR
Section 143(1)Section 143(2)Section 41(1)

…e decision of the question as to whether any particular receipt is income or not must depend upon the nature of the receipt and the true scope and effect of the relevant taxing provisions. (xi) In H.H. Maharani Shri Vijaykuverba Saheb of Morvi v. CIT, (1963) 49 ITR 594, it was held that a voluntary payment, which is made entirely without consideration and is not traceable to any source which a practical man may regard as a real source of his income but depends entirely on the whim of the donor, cannot fall in the category of 'income.' Thus voluntary and gratuitous payments which are connected with the office, pr…

Shrimand Padmaraja R. Kadambanda, Dhulia vs. The Commnr. of Income Tax, Pune

C.A. No.-002201-002203 - 1979Supreme Court22 Apr 1992
For Respondent: COMMISSIONER OF INCOME TAX, PUNE
Section 15Section 15(1)Section 15(1)(d)Section 2(24)Section 4

…Indian in- come-tax Act, 1922 (sic) (1961)?" The High Court on reference to the statutory provisions of the Act and relying on the case in H.H. Maharani Shri Vijaykuverba Sabeb of Morvi and Anr. v. Commissioner of Income-Tax, Bombay City ii, 49 ITR 594 came to the conclu- sion that the decision of the taxing authorities and the tribunal that the amounts received by the assesee during the two relevant financial years were income within the meaning http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 14 of Income Tax Act. They could not be regarded as capital receipts in the hands of…