Jewellers and Jewellers and Diamond (Mad.) Diamond Merchants Association Merchants Add. CIT v. Automobile

127 ITR 370High Court1981#13316 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2020.

Judgments citing Jewellers and Jewellers and Diamond (Mad.) Diamond Merchants Association Merchants Add. CIT v. Automobile

Asstt. CIT (E)-1(1), Mumbai vs. All India Rubber Industries Association, Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing Officer is directed to allow the benefit of Sec

ITA 2108/MUM/2019[2015-16]Status: DisposedITAT Mumbai17 Sept 2020AY 2015-16

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri Michael Jerald
Section 11Section 12ASection 2(15)Section 25

…l.) CIT v. Nachimuthu Industrial [1982] 138 ITR 585/ 14 Industrial Association Taxman 224 (Mad.) Association Add. CIT v. Madras Jewellers Jewellers and [1981] 129 ITR 214 and Diamond Merchants Diamond (Mad.) Association Merchants Add. CIT v. Automobile [1981] 127 ITR 370/5 Automobile owners Association of Southern India Taxman 77 (Mad.) The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade.” 21. In fact, the…

Confederation of Indian Textile Industry, Mumbai vs. ITO (E) 1(2), Mumbai

In the result, we hereby set-aside the order of CIT(A) and the Assessing

ITA 2435/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Confederation Of Indian Vs. Ito(E)(1)(2), Mumbai Textile Industry 1508, Maker Chamber V-221 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaact0174H (Appellant) .. (Respondent)

Section 11Section 12ASection 143(3)Section 25

…l.) CIT v. Nachimuthu [1982] 138 ITR 585/ 14 Industrial Association Industrial Association Taxman 224 (Mad.) Add. CIT v. Madras [1981] 129 ITR 214 Jewellers and Diamond Jewellers and Diamond (Mad.) Merchants Merchants Association Add. CIT v. Automobile [1981] 127 ITR 370/5 Automobile owners Association of Southern Taxman 77 (Mad.) India The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade.” 21. In fact, the…

All India Rubber Industries Association, Mumbai vs. Asst CIT (E)1(1), Mumbai

Appeals of the assessee are allowed

ITA 247/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Oct 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…l.) CIT v. Nachimuthu [1982] 138 ITR 585/ Industrial Industrial Association 14 Taxman 224 (Mad.) Association Add. CIT v. Madras [1981] 129 ITR 214 Jewellers and Jewellers and Diamond (Mad.) Diamond Merchants Association Merchants Add. CIT v. Automobile [1981] 127 ITR 370/5 Automobile owners Association of Southern Taxman 77 (Mad.) India The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade.” 21. In fact, th…

All India Rubber Industries Association, Mumbai vs. ADIT (E) II(2), Mumbai

Appeals of the assessee are allowed

ITA 3994/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…l.) CIT v. Nachimuthu [1982] 138 ITR 585/ Industrial Industrial Association 14 Taxman 224 (Mad.) Association Add. CIT v. Madras [1981] 129 ITR 214 Jewellers and Jewellers and Diamond (Mad.) Diamond Merchants Association Merchants Add. CIT v. Automobile [1981] 127 ITR 370/5 Automobile owners Association of Southern Taxman 77 (Mad.) India The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade.” 21. In fact, th…

All India Rubber Industries Association, Mumbai vs. ITO (E) 1(1), Mumbai

Appeals of the assessee are allowed

ITA 1368/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Oct 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2011-12

For Appellant: Ms. Aarti VissanjiFor Respondent: Shri V. Justin
Section 11Section 12ASection 143(3)Section 23Section 4Section 44A

…l.) CIT v. Nachimuthu [1982] 138 ITR 585/ Industrial Industrial Association 14 Taxman 224 (Mad.) Association Add. CIT v. Madras [1981] 129 ITR 214 Jewellers and Jewellers and Diamond (Mad.) Diamond Merchants Association Merchants Add. CIT v. Automobile [1981] 127 ITR 370/5 Automobile owners Association of Southern Taxman 77 (Mad.) India The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade.” 21. In fact, th…

Phd Chamber of Commerce & Industry vs. Director of Income Tax - Exemptions

ITA/369/2012HC Delhi19 Oct 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 11Section 11(1)Section 12A

…) 138 ITR 585 (Mad.) Mills and Steamers. Presbyterian Industrial Association Add CIT V. Madras Jewellers and Diamond Merchants Association (1981) 129 ITR 214 (Mad.) Jewellers and Diamond Merchants Add. CIT V. Automobile Association of Southern India (1981) 127 ITR 370 (Mad.) Automobile owriers ITANo.368-369/2012 Page 14 of 17 The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade. 17. Turning specificall…

Phd Chamber of Commerce & Industry vs. Director of Income Tax -Exemptions

ITA/368/2012HC Delhi19 Oct 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 11Section 11(1)Section 12A

…) 138 ITR 585 (Mad.) Mills and Steamers. Presbyterian Industrial Association Add CIT V. Madras Jewellers and Diamond Merchants Association (1981) 129 ITR 214 (Mad.) Jewellers and Diamond Merchants Add. CIT V. Automobile Association of Southern India (1981) 127 ITR 370 (Mad.) Automobile owriers ITANo.368-369/2012 Page 14 of 17 The predominant intention theory was applied in these decisions and it was found that none of these associations worked for a profit and they were essentially associations established for the protection of interests of businessmen carrying on a particular trade. 17. Turning specificall…