Kirana Merchants (Madras Kirana Merchants Association v. CIT

111 ITR 156Reported decision1978#13288 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2020.

Judgments citing Kirana Merchants (Madras Kirana Merchants Association v. CIT

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

…ders dealing in photographic and connected trades [CIT v. South Indian Photographic & Allied Trades Association [1987] 166 ITR 166/[1986] 26 Taxman 485 (Mad.) and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT [1978] 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF CIT v. Banaras Brass (2000) 241 ITR 70/117 Brass Merchant Merchant and Manufacturers…

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

…ders dealing in photographic and connected trades [CIT v. South Indian Photographic & Allied Trades Association [1987] 166 ITR 166/[1986] 26 Taxman 485 (Mad.) and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT [1978] 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF Banaras Brass (2000) 241 ITR 70/117 Brass Merchant and Merchant and Taxman 568 (All.)…

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

…ders dealing in photographic and connected trades [CIT v. South Indian Photographic & Allied Trades Association [1987] 166 ITR 166/[1986] 26 Taxman 485 (Mad.) and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT [1978] 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: 20 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF…

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

…ders dealing in photographic and connected trades [CIT v. South Indian Photographic & Allied Trades Association [1987] 166 ITR 166/[1986] 26 Taxman 485 (Mad.) and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT [1978] 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: 20 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF…

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

…ders dealing in photographic and connected trades [CIT v. South Indian Photographic & Allied Trades Association [1987] 166 ITR 166/[1986] 26 Taxman 485 (Mad.) and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT [1978] 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: 20 All India Rubber Industries Association ITA Nos. 1368 & 3994/M/2016 & 247/M/2017 NAME OF CASE CITATION ASSOCIATION OF…

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

…of traders dealing in photographic and connected trades [Commissioner of Income-tax v. South Indian Photographic and Allied Trades Assn (1987) 166 ITR 166], and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT, (1978) 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF CIT V. Banaras Brass Merchant and Manufacturers Association (2000) 241 ITR 70 (All.) B…

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

…of traders dealing in photographic and connected trades [Commissioner of Income-tax v. South Indian Photographic and Allied Trades Assn (1987) 166 ITR 166], and an association consisting of Kirana Merchants (Madras Kirana Merchants Association v. CIT, (1978) 111 ITR 156) were held by the Madras High Court to be eligible for the exemption under Section 11 notwithstanding that some of the associations charged their members fees for specific services rendered. Other cases on similar lines are: NAME OF CASE CITATION ASSOCIATION OF CIT V. Banaras Brass Merchant and Manufacturers Association (2000) 241 ITR 70 (All.) B…

Kirana Merchants (Madras Kirana Merchants Association v. CIT (111 ITR 156) — Cited in 7 Judgments | BharatTax