(i) CIT Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT v. Bus Operators Association

344 ITR 268High Court2012#12700 most cited
8

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

Judgments citing (i) CIT Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT v. Bus Operators Association

COMMISSIONER OF POLICE COIMBATORE CITY TAMILNADU POLICE CANTEEN,COIMBATORE vs. ITO, NCW-1(1), COIMBATORE

ITA 2069/CHNY/2025[2022-23]Status: DisposedITAT Chennai16 Oct 2025AY 2022-23
For Appellant: Shri. V. Swaminathan, C.AFor Respondent: Ms. Anitha, Addl. CIT
Section 143(3)Section 271BSection 274Section 44Section 44A

…s and gains of business or profession",- (m) income derived by a trade, professional or similar association from specific services performed for its members; The Kerala High Court in the case of CIT V Bus Operators Association (2013) 33 taxmann.com 586/(2012) 344 ITR 268 (Ker), following the decision of the supreme Court in the case of Chelmsford Club held that where the assessee, an association of bus operators, was engaged in purchase and distribution of tyres to automobile spares to its own members and profit, if any, arising in such transactions with its members, principle of mutuality is applied (Copy of the…

MUMBAI MAZDOOR SABHA,MUMBAI vs. DCIT CEN CIR 43, MUMBAI

ITA 355/MUM/2014[2007-08]Status: DisposedITAT Mumbai08 Nov 2016AY 2007-08

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

MUMBAI MAZDOOR SABHA,MUMBAI vs. DCIT CEN CIR 43, MUMBAI

ITA 354/MUM/2014[2006-07]Status: DisposedITAT Mumbai08 Nov 2016AY 2006-07

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

MUMBAI MAZDOOR SABHA,MUMBAI vs. DCIT CEN CIR 43, MUMBAI

ITA 353/MUM/2014[2005-06]Status: DisposedITAT Mumbai08 Nov 2016AY 2005-06

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

ASST CIT CC 43, MUMBAI vs. MUMBAI MAZDOOR SABAHA, MUMBAI

ITA 1342/MUM/2014[2007-08]Status: DisposedITAT Mumbai08 Nov 2016AY 2007-08

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

ASST CIT CC 43, MUMBAI vs. MUMBAI MAZDOOR SABAHA, MUMBAI

ITA 1341/MUM/2014[2006-07]Status: DisposedITAT Mumbai08 Nov 2016AY 2006-07

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

ASST CIT CC 43, MUMBAI vs. MUMBAI MAZDOOR SABAHA, MUMBAI

ITA 1340/MUM/2014[2005-06]Status: DisposedITAT Mumbai08 Nov 2016AY 2005-06

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

MUMBAI MAZDOOR SABAHA,MUMBAI vs. ACIT CEN CIR 43, MUMBAI

ITA 1371/MUM/2013[2003-04]Status: DisposedITAT Mumbai24 Oct 2016AY 2003-04

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

Section 132Section 143(3)Section 148Section 153ASection 234B(3)

…r is incidental to the services provided to the members of the assessee. In support of his contention he has relied upon the following decisions:- (i) CIT 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 submit…

(i) CIT Vs. Standing Conference of Public Enterprises (Scope) 319 ITR 179 (ii) CIT v. Bus Operators Association (344 ITR 268) — Cited in 8 Judgments | BharatTax