What is J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. authority for?

A person is considered to be engaged in business if they are involved in buying, selling, or supplying goods, and the term 'business' in taxing statutes refers to an occupation or profession that occupies the person's time and attention.

J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. (15 STC 644)

Q: How many judgments cite J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros.?

30 judgments on BharatTax cite J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. (15 STC 644), spanning 2019 to 2024.

DY. CIT, CENTRAL CIRCLE-2, , COIMBATORE vs. M/S POOJA MARKETING, MALAD

In the result, both the appeals stand dismissed

ITA 960/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P

Section 143(3)Section 194BSection 1lSection 2(24)(ix)Section 263Section 56(2)(ib)Section 58

…old tickets u/s.58(4). 3 .3 The Ld.CIT erred in relying on the decision of ITAT in the assessee' s own case without appreciating that the ITAT has relied on the decision of Hon'ble Apex Court in the case of State of Andhra Pradesh Vs. H Abdul Bakshi and Bros, 15 STC 644 (SC) rendered in the context of sales tax proceedings to distinguish the decision of Manjoo & Co. Unlike sale tax provisions, the Income tax act has specific provisions governing winnings from lottery (ie) 56(2)(ib) r.w.s.2(24)(ix) r.w.s 58(4). Hence, the facts of the case of Manjoo & Co is applicable in respect of the proceedings under Income tax…

DY. CIT, CENTRAL CIRCLE-2, , COIMBATORE vs. M/S POOJA MARKETING, MALAD

In the result, both the appeals stand dismissed

ITA 958/CHNY/2022[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri Sridharan (Sr. Advocate), Shri Ravi SawanaFor Respondent: Shri R. Clement Ramesh Kumar (CIT) & Shri P

Section 143(3)Section 194BSection 1lSection 2(24)(ix)Section 263Section 56(2)(ib)Section 58

…old tickets u/s.58(4). 3 .3 The Ld.CIT erred in relying on the decision of ITAT in the assessee' s own case without appreciating that the ITAT has relied on the decision of Hon'ble Apex Court in the case of State of Andhra Pradesh Vs. H Abdul Bakshi and Bros, 15 STC 644 (SC) rendered in the context of sales tax proceedings to distinguish the decision of Manjoo & Co. Unlike sale tax provisions, the Income tax act has specific provisions governing winnings from lottery (ie) 56(2)(ib) r.w.s.2(24)(ix) r.w.s 58(4). Hence, the facts of the case of Manjoo & Co is applicable in respect of the proceedings under Income tax…

MR.P.C.JOSE,,COCHIN vs. DCIT, COCHIN

In the result, the assessee’s appeal is dismissed, and the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

ITA 54/COCH/2012[2008-09]Status: DisposedITAT Cochin23 Apr 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Dasp.C. Jose Deputy Commissioner Of Prop. Brothers Agencies Income Tax, Circle-2(1) Jews Street Vs. Kochi Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent) Deputy Commissioner Of P.C. Jose Income Tax, Circle-2(1) Prop. Brothers Agencies Kochi Vs. Jews Street Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent)

For Appellant: ----- None -----For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)

…d even a single transaction, where it bears the indicia of trade, is capable of being regarded as business. Case law in the matter is legion, and we may cite some: Mazagaon Dock Ltd. v. CIT [1958] 34 ITR 368 (SC); State of AP v. H. Abdul Bakshi & Bros. [1964] 15 STC 644 (SC); CIT v. A. Dharma Reddy [1969] 73 ITR 751 (SC); Vishwanath Jhunjhunwala v. State of UP [2004] 4 SCC 437 (SC), et. al. On facts, Sh. Das, the ld. CIT-DR, has culled out the relevant details from the assessee’s paper- book (APB-1) as Statements A & B, at pages 21-23 of DPB-2. The same are appended as AnnexuresA1 & A2 to his Order, exhibit as th…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…nd indefinite import and connotes something which occupies the time, attention and labour of a person normally with the object of making profit [JesselM.R. In smith V. Anderson, (1880) 15 Ch D 247, 258; State of Andhra Pradesh v. H. Abdul Bakshi& Bros, (1964) 15 STC 644, 547 (SC); CIT v. MotilalHirabaiSpng.AndWvg. Co. Ltd., (1978) 113 ITR 173 (GUJ); Bharat Development (P.)Ltd. V. CIT, (1982) 133 ITR 471,474/ (Del)]. The word means almost anything which is an occupation or duty requiring attention as distinguished from sport or pleasure and is used in the sense of an occupation continuously carried on for the purp…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…nd indefinite import and connotes something which occupies the time, attention and labour of a person normally with the object of making profit [JesselM.R. In smith V. Anderson, (1880) 15 Ch D 247, 258; State of Andhra Pradesh v. H. Abdul Bakshi& Bros, (1964) 15 STC 644, 547 (SC); CIT v. MotilalHirabaiSpng.AndWvg. Co. Ltd., (1978) 113 ITR 173 (GUJ); Bharat Development (P.)Ltd. V. CIT, (1982) 133 ITR 471,474/ (Del)]. The word means almost anything which is an occupation or duty requiring attention as distinguished from sport or pleasure and is used in the sense of an occupation continuously carried on for the purp…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…nd indefinite import and connotes something which occupies the time, attention and labour of a person normally with the object of making profit [JesselM.R. In smith V. Anderson, (1880) 15 Ch D 247, 258; State of Andhra Pradesh v. H. Abdul Bakshi& Bros, (1964) 15 STC 644, 547 (SC); CIT v. MotilalHirabaiSpng.AndWvg. Co. Ltd., (1978) 113 ITR 173 (GUJ); Bharat Development (P.)Ltd. V. CIT, (1982) 133 ITR 471,474/ (Del)]. The word means almost anything which is an occupation or duty requiring attention as distinguished from sport or pleasure and is used in the sense of an occupation continuously carried on for the purp…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…nd indefinite import and connotes something which occupies the time, attention and labour of a person normally with the object of making profit [JesselM.R. In smith V. Anderson, (1880) 15 Ch D 247, 258; State of Andhra Pradesh v. H. Abdul Bakshi& Bros, (1964) 15 STC 644, 547 (SC); CIT v. MotilalHirabaiSpng.AndWvg. Co. Ltd., (1978) 113 ITR 173 (GUJ); Bharat Development (P.)Ltd. V. CIT, (1982) 133 ITR 471,474/ (Del)]. The word means almost anything which is an occupation or duty requiring attention as distinguished from sport or pleasure and is used in the sense of an occupation continuously carried on for the purp…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18