Murugesan (G.) & Brothers v. Commissioner of Income Tax

88 ITR 432Supreme Court of India1973#3117 most cited

What is Murugesan (G.) & Brothers v. Commissioner of Income Tax authority for?

An association of persons (AOP) is constituted when individuals voluntarily combine for a common purpose or action, aiming to produce income. Merely sharing income or jointly owning property is insufficient to form an AOP.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Also referred to as

G. Murugesan & Brothers v. CIT · association of persons · AOP · common purpose · common action · volition · income earning venture · joint ownership

Issues it is cited on

relinquishment of righttest of enduring benefitsection 10(2)(xv)business transfer agreementnon-compete feesection 2(31)slump salesection 51going concernsection 40a(2)(b)section 40a(2)beneficial owner

Judgments citing Murugesan (G.) & Brothers v. Commissioner of Income Tax

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/731/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1198/2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1183/2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/842/2011HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/45/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/50/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1207/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/257/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/247/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/253/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/251/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/361/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/223/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/246/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/53/2000HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1191/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/482/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Commissioner of Income Tax

ITA/7/2006HC Delhi08 Feb 2012
Section 139(1)Section 142(1)Section 147Section 148Section 260A

…assessed; and in case the association was sought to be assessed, which activity/income was to be taxed. In these circumstances, it was held that the notice was invalid. Reference was made by the High Court to G. Murugesan and Brothers versus CIT, [1973] 88 ITR 432 (SC) wherein it was held that for constituting/assessing an association of persons, the members must join together and the mere fact that there were joint shares or dividends were received by one or more persons would not create an association of persons. 36. Similarly, in the case of P.N. Sasikumar and Others versus Commissioner of Incom…