J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros.

15 STC 644Supreme Court of India1964#3863 most cited

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.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Also referred to as

State of Andhra Pradesh v. H. Abdul Bakshi & Bros. · 15 STC 644 (SC) · business · dealer · buying and selling goods · occupation · profession · taxing statutes

Issues it is cited on

personsection 14section 143(3)total incomebusiness

Judgments citing J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros.

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

In the result, all the appeals of the assessee are partly allowed

ITA 656/LKW/2019[2012-13]Status: DisposedITAT Lucknow05 Apr 2022AY 2012-13

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

Section 11Section 12Section 13(1)(c)Section 13(3)Section 143(3)Section 147Section 154Section 2(15)Section 40

…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.And Wvg. 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 pur…

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

In the result, all the appeals are partly allowed

ITA 439/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Mar 2022AY 2016-17

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)

…I.T.A. Nos.185,186,163,164,439/Lkw/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.185 & 186/Lkw/2019 Assessment year:2013-14 & I.T.A. No.163 & 164/Lkw/2019 Assessment year:2014-15 & 2015-16 & I.T.A. No.439/Lkw/2019 Assessment year:2016-17 M/s Lucknow Development Vs. A.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 2…

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

In the result, all the appeals are partly allowed

ITA 186/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)

…I.T.A. Nos.185,186,163,164,439/Lkw/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.185 & 186/Lkw/2019 Assessment year:2013-14 & I.T.A. No.163 & 164/Lkw/2019 Assessment year:2014-15 & 2015-16 & I.T.A. No.439/Lkw/2019 Assessment year:2016-17 M/s Lucknow Development Vs. A.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 2…

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)

…I.T.A. Nos.185,186,163,164,439/Lkw/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.185 & 186/Lkw/2019 Assessment year:2013-14 & I.T.A. No.163 & 164/Lkw/2019 Assessment year:2014-15 & 2015-16 & I.T.A. No.439/Lkw/2019 Assessment year:2016-17 M/s Lucknow Development Vs. A.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 2…

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)

…I.T.A. Nos.185,186,163,164,439/Lkw/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.185 & 186/Lkw/2019 Assessment year:2013-14 & I.T.A. No.163 & 164/Lkw/2019 Assessment year:2014-15 & 2015-16 & I.T.A. No.439/Lkw/2019 Assessment year:2016-17 M/s Lucknow Development Vs. A.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 2…

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)

…I.T.A. Nos.185,186,163,164,439/Lkw/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.185 & 186/Lkw/2019 Assessment year:2013-14 & I.T.A. No.163 & 164/Lkw/2019 Assessment year:2014-15 & 2015-16 & I.T.A. No.439/Lkw/2019 Assessment year:2016-17 M/s Lucknow Development Vs. A.C.I.T. (Exemption), Authority, Lucknow. Naveen Bhawan, Vipin Khand, Gomti Nagar, Lucknow. PAN:AAALL0016F (Appellant) (Respondent) Appellant By Ms. Shweta Mittal, C.A. Respondent by Smt. Sheela Chopra, CIT (D.R.) Date of hearing 2…

M/S.Sheetal Real vs. Income Tax Officer

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

…oner of Income Tax 5. 4. Aggrieved by such order the assessee preferred appeal before the Commissioner of Income Tax (Appeals), XI, Kolkata {CIT(A)}. The assessee 3 221 ITR 18 41964 15 STC 644 5(1968) 68 ITR 486 (SC) ITA/83/2010 REPORTABLE Page 6 of 60 contended that the mention of the business of share trading was one of the main…

Pooja Marketing, Mumbai vs. Pr. CIT- 31, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2596/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 May 2021AY 2014-15

Bench: Us, The Core Issues To Be Decided Are As Under:-

Section 115BSection 263Section 58(4)

…e of set off of losses against income by way of winnings from lotteries, assumes significance. 8.17.5. We find that the ld AR placed on record the decision of Hon‘ble Supreme Court in the case of State of Andhra Pradesh vs H Abdul Bakshi and Bros reported in 15 STC 644 (SC). Though this decision was rendered in the context of sales tax proceedings, the ratio decidendi of the said judgement would be relevant for the facts of the instant case before us. The operative portion of the said apex court judgement is as under:- “4. We are unable to agree with this view of the High Court. A person to be a dealer must be e…

DCIT (Exemption), New Delhi vs. Centre for the Study of Developing Societies, New Delhi

In the result, both the appeals of the Revenue are dismissed, whereas both the cross objections of the assessee are allowed

ITA 6617/DEL/2015[2011-12]Status: DisposedITAT Delhi03 Sept 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2009-10 Ito(Exemption), Vs. Centre For The Study Of Trust Ward-Iii, New Delhi Developing Societies, 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) & C.O. No.45/Del/2016 [In Ita No.1422/Del/2014] Assessment Year: 2009-10 Centre For The Study Of Vs. Ito(Exemption), Developing Societies, Trust Ward-Iii, New Delhi 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) & Assessment Year:2011-12 Dcit(Exemption), Vs. Centre For The Study Of Circle-1(1), New Delhi Developing Societies, 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) & C.O. No.47/Del/2016 [In Ita No. 6617/Del/2015] Assessment Year: 2011-12 Centre For The Study Of Vs. Dcit(Exemption), Developing Societies, Circle-1(1), New Delhi 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) C.O. Nos.45/Del/2016 & 47/Del/2016

Section 10(23)Section 10(23)(C)Section 12Section 35

…business and therefore in a situation in which services are rendered without a profit motive, such rendering of service will not have anything in common with trade, commerce or business. ( case law State of Andhra Pradesh Vs H. Abdul Bakshi & Bros, SC,(1964) 15 STC 644 referred in ICAI Research Foundation 226 CTR 27 Delhi High Court). 8. To submit, in a nutshell CSDS is a Research Institution of National Importance and has been carrying out Election Surveys since 1967. C.O. Nos.45/Del/2016 & 47/Del/2016 It also maintains a well endowed library with precious data that attracts National and International Scholars…

ITO(E), New Delhi vs. M/S. Centre for the Study of Developing Societies, New Delhi

In the result, both the appeals of the Revenue are dismissed, whereas both the cross objections of the assessee are allowed

ITA 1422/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Sept 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2009-10 Ito(Exemption), Vs. Centre For The Study Of Trust Ward-Iii, New Delhi Developing Societies, 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) & C.O. No.45/Del/2016 [In Ita No.1422/Del/2014] Assessment Year: 2009-10 Centre For The Study Of Vs. Ito(Exemption), Developing Societies, Trust Ward-Iii, New Delhi 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) & Assessment Year:2011-12 Dcit(Exemption), Vs. Centre For The Study Of Circle-1(1), New Delhi Developing Societies, 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) & C.O. No.47/Del/2016 [In Ita No. 6617/Del/2015] Assessment Year: 2011-12 Centre For The Study Of Vs. Dcit(Exemption), Developing Societies, Circle-1(1), New Delhi 29, Rajpur Road, New Delhi Pan :Aaatc5038N (Appellant) (Respondent) C.O. Nos.45/Del/2016 & 47/Del/2016

Section 10(23)Section 10(23)(C)Section 12Section 35

…business and therefore in a situation in which services are rendered without a profit motive, such rendering of service will not have anything in common with trade, commerce or business. ( case law State of Andhra Pradesh Vs H. Abdul Bakshi & Bros, SC,(1964) 15 STC 644 referred in ICAI Research Foundation 226 CTR 27 Delhi High Court). 8. To submit, in a nutshell CSDS is a Research Institution of National Importance and has been carrying out Election Surveys since 1967. C.O. Nos.45/Del/2016 & 47/Del/2016 It also maintains a well endowed library with precious data that attracts National and International Scholars…