Lall Choudhary v. Commissioner 0/Income Tax, Bihar & Orissa

31 ITR 226Reported decision1957#11510 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2022.

Issues it is cited on

section 4(3)section 11(4)section 61section 60section 11(4a)section 11(1)section 260section 260asection 2(15)section 12asection 26section 12

Judgments citing Lall Choudhary v. Commissioner 0/Income Tax, Bihar & Orissa

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…ssion "subject to the provisions of Sections 60 to 63........". Those provisions are in Chapter V of the Act. Section 60 provides for the consequences of a transfer of income where there is no transfer of assets. 140 (1963) 50 ITR 798 Madras. 141 (1957) 31 ITR 226 Patna. 92 It says that where a person transfers merely the income from an asset without transferring the asset itself, he would continue to be chargeable to income tax. Section 61 provides for the consequences of a revocable transfer of assets and says that the same would be the position where a person is in receipt of income by virtue of…

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1050/2011HC Delhi20 Nov 2012

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

Section 1Section 260A

…trustees". In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. .C. Lall Choudhary Vs. Commissioner 0/Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patha High Court ruled that Section 4(3)(1) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only IrA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/201 1 and 1051/2011 Page 15 of 20 I 4 2,6 where the property itself is held under a trust or other legal obligatio…

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1051/2011HC Delhi20 Nov 2012

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

Section 1Section 260A

…trustees". In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. .C. Lall Choudhary Vs. Commissioner 0/Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patha High Court ruled that Section 4(3)(1) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only IrA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/201 1 and 1051/2011 Page 15 of 20 I 4 2,6 where the property itself is held under a trust or other legal obligatio…

DIRECTOR OF INCOME TAX EXEMPTIONS vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/770/2011HC Delhi20 Nov 2012

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

Section 1Section 260A

…trustees". In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. .C. Lall Choudhary Vs. Commissioner 0/Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patha High Court ruled that Section 4(3)(1) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only IrA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/201 1 and 1051/2011 Page 15 of 20 I 4 2,6 where the property itself is held under a trust or other legal obligatio…

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…trustees". In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. .C. Lall Choudhary Vs. Commissioner 0/Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patha High Court ruled that Section 4(3)(1) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only IrA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/201 1 and 1051/2011 Page 15 of 20 2012:DHC:7960-DB 2,6 where the property itself is held under a trust or other lega…

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…trustees". In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. .C. Lall Choudhary Vs. Commissioner 0/Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patha High Court ruled that Section 4(3)(1) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only IrA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/201 1 and 1051/2011 Page 15 of 20 2012:DHC:7960-DB 2,6 where the property itself is held under a trust or other lega…

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

…trustees". In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. .C. Lall Choudhary Vs. Commissioner 0/Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patha High Court ruled that Section 4(3)(1) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only IrA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/201 1 and 1051/2011 Page 15 of 20 2012:DHC:7960-DB 2,6 where the property itself is held under a trust or other lega…

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/309/2003HC Delhi20 Nov 2012
Section 11Section 260A

…ustees”. In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. C. Lall Choudhary Vs. Commissioner of Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patna High Court ruled that Section 4(3)(i) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only 2012:DHC:6899-DB ITA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/2011 and 1051/2011 Page 16 of 20 where the property itself is held under a trust or other…

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

ITTA/309/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 11Section 260A

…ustees”. In that case the business was carried on by the trustees for and on behalf of the trust and it was found as a fact that that business was itself held under trust. In Raja P. C. Lall Choudhary Vs. Commissioner of Income Tax, Bihar & Orissa (1957) 31 ITR 226, the Patna High Court ruled that Section 4(3)(i) of the Indian Income Tax Act, 1922, which corresponds to Section 11(1) of the 1961 Act, confers an exemption from tax only ITA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/2011 and 1051/2011 Page 16 of 20 where the property itself is held under a trust or other legal obligation…

Lall Choudhary v. Commissioner 0/Income Tax, Bihar & Orissa (31 ITR 226) — Cited in 9 Judgments | BharatTax