Karanpura Development Co. Ltd. v. Commissioner of Income Tax

375 ITR 188High Court2015#20664 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2025.

Judgments citing Karanpura Development Co. Ltd. v. Commissioner of Income Tax

Prashant Kothari, Singapore vs. CIT A (57) Mumbai, Office of Commissioner of Appeals Mumbai

In the result, the additional ground of

ITA 5391/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 May 2025AY 2016-17
Section 250

…rib.), SET Satellite (Singapore Pve. Ltd., now known as MSM Satellite (Singapore) Pte. Ltd. vs. ADIT (MA No 520/Mum/2010), Sanofi Pasteur Holding SA vs. Department of Revenue, Ministry of Finance [2013] 354 ITR 316 (Andhra Pradesh), Aroon Purie vs. CIT [2015] 375 ITR 188 (Delhi), Union of India vs. Azadi Bachao Andolan [2003] 263 ITR 706 (SC). Kasinka Trading vs. Union of India a [1995] SCC 274 and APL Co Pte. Ltd vs. ADIT [2017] 185 TTJ 305 (Mumbal-Trib.). It was submitted that the appellant should be allowed benefit of Article 13(4) of India-Singapore DTAA in respect of capital gains. 12. The submissions so fi…

Commissioner of Income Tax Delhi-XI vs. Indian National Congress/All India Congress Committee

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…ns received by a political party was income under Section 2(24) of the Act and was a revenue receipt. Reliance was placed on the decisions in Karanpura Development Co. Ltd. v. Commissioner of Income Tax (1962) 44 ITR 362 (SC) and Aroon Purie v CIT. (2015) 375 ITR 188 (Del). 68. Mr Singh submitted that whether a receipt is income or not is a mixed question of fact or law and the matter ought to be remanded to the ITAT to call for and examine the complete books and decide the question afresh. Interpreting Section 13A 69. Section 2(15) of the Act defines what is ‘charitable purpose’. This is relevan…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…ns received by a political party was income under Section 2(24) of the Act and was a revenue receipt. Reliance was placed on the decisions in Karanpura Development Co. Ltd. v. Commissioner of Income Tax (1962) 44 ITR 362 (SC) and Aroon Purie v CIT. (2015) 375 ITR 188 (Del). 68. Mr Singh submitted that whether a receipt is income or not is a mixed question of fact or law and the matter ought to be remanded to the ITAT to call for and examine the complete books and decide the question afresh. Interpreting Section 13A 69. Section 2(15) of the Act defines what is ‘charitable purpose’. This is relevan…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…ns received by a political party was income under Section 2(24) of the Act and was a revenue receipt. Reliance was placed on the decisions in Karanpura Development Co. Ltd. v. Commissioner of Income Tax (1962) 44 ITR 362 (SC) and Aroon Purie v CIT. (2015) 375 ITR 188 (Del). 68. Mr Singh submitted that whether a receipt is income or not is a mixed question of fact or law and the matter ought to be remanded to the ITAT to call for and examine the complete books and decide the question afresh. Interpreting Section 13A 69. Section 2(15) of the Act defines what is ‘charitable purpose’. This is relevan…

Karanpura Development Co. Ltd. v. Commissioner of Income Tax (375 ITR 188) — Cited in 4 Judgments | BharatTax