P.A. Inamdar v. State of Maharashtra

6 SCC 537Reported decision2005#2654 most cited

What is P.A. Inamdar v. State of Maharashtra authority for?

Education is a charitable activity, not a commercial one. It is deemed charitable when imparted systematically for government-prescribed fees, and collecting fees exceeding this amount is an illegal capitation fee.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

P.A. Inamdar v. State of Maharashtra · 6 SCC 537 · 2005 · education as charity · not commercial activity · capitation fee · prescribed fees · educational institutions · Section 10(22) · Section 11(4) · Section 13(3) · charitable trust exemption

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing P.A. Inamdar v. State of Maharashtra

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, DELHI vs. M/S BIO-RAD LABORATORIES (SINGAPORE) PTE LTD

ITA/564/2023HC Delhi03 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ranted recognition. The respondents could not now be permitted to resile from that promise, as, based on the hopes and expectations held out by the statute, the petitioners have invested huge amounts of money. 31 (2002) 8 SCC 481 32 (2003) 6 SCC 697 33 (2005) 6 SCC 537 34 (2004) 5 SCC 583 Digitally Signed By:CHANDRASHEKHAR AN HARI SHANKAR Signing Date:22.04.2024 22:29 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:22.04.2024 22:30 Signature Not Verified WP(C) 12983/2022 & other batch matters Page 78 of 177 63. The impugned decision, submits Mr. Sharawat, has resulted in micro-classification.…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 981/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 980/CHNY/2022[2018-2019]Status: DisposedITAT Chennai15 Sept 2023AY 2018-2019

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 979/CHNY/2022[2017-2018]Status: DisposedITAT Chennai15 Sept 2023AY 2017-2018

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 978/CHNY/2022[2016-2017]Status: DisposedITAT Chennai15 Sept 2023AY 2016-2017

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 977/CHNY/2022[2015-2016]Status: DisposedITAT Chennai15 Sept 2023AY 2015-2016

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 976/CHNY/2022[2014-2015]Status: DisposedITAT Chennai15 Sept 2023AY 2014-2015

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

ITA 975/CHNY/2022[2013-2014]Status: DisposedITAT Chennai15 Sept 2023AY 2013-2014

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

…bhorrent to our Indian culture. Hon'ble Supreme Court's decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6 SCC 697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity. Education would remain as a charity only in a case where education is imparted systematically for a fee prescribed by Government. A private aided or unaided professional institution or any other educational institution of a State is required to collect fees with regard to infr…

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…on’. It was submitted that the majority judgement stated clearly that being part of an educational institution was insufficient and the concerned entity had to engage in imparting education itself, and in the 11P.A. Inamdar v State of Maharashtra, (2005) 6 SCC 537. 17 course of such activity could generate surplus. However, the claim that a unit which was part of a university abroad and was thus entitled to be treated as a charity in India was held to be untenable, because the assessee’s sole activity was to print and publish books for profit. 27. The ASG also pointed out that the decision o…

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…urt. Therefore, in our opinion, assessee-society exists not solely for educational purpose, but exists only for profit. 6.19 The apex Court had another occasion to examine the case of an educational institution in P.A. Inamdar vs. State of Maharashtra (2005) 6 SCC 537. The apex Court after considering the judgment in ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 30 of 68 the case of TMA Pai Foundation (supra) and Islamic Academy of Education's case (supra), observed as follows, at para 6 page "6. Education used to be charity or philanthropy in the good old…

ACIT(E), CIRCLE-1(1), NEW DELHI vs. EDUCATE INDIA SOCIETY, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 917/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Shri Kul Bharat & Dr.B.R.R.Kumarassessment Year : 2013-14 Acit(E), Vs Educate India Society, Circle-1(1), 19, Rajdoot Marg, Chankya Puri, New Delhi. New Delhi-110021. Pan-Aaaae0085E Appellant Respondent Appellant By Ms. Alka Gautam, Sr.Dr Respondent By Ms. Lalitha Krishnamurthy, Adv. Date Of Hearing 24.08.2021 Date Of Pronouncement 30.09.2021

Section 11Section 12ASection 131Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR.B.R.R.KUMAR, ACCOUNTANT MEMBER Assessment Year : 2013-14 ACIT(E), vs Educate India Society, Circle-1(1), 19, Rajdoot Marg, Chankya Puri, New Delhi. New Delhi-110021. PAN-AAAAE0085E APPELLANT RESPONDENT Appellant by Ms. Alka Gautam, Sr.DR Respondent by Ms. Lalitha Krishnamurthy, Adv. Date of Hearing 24.08.2021 Date of Pronouncement 30.09.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the Revenue is pertaining to assessment year 2013- 14 and is directed against the ord…

DCIT, EXEMPTION CIRCLE, GHAZIABAD vs. MAJOR SHIV DAYAL SINGH CHIKITSA TRUST, FARRUKHABAD

In the result, the appeal of the Revenue is dismissed

ITA 5849/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jul 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 11Section 12ASection 164(2)

…s Mohini Jain vs Stale Of Karnataka And Ors on 30 July, 1992 (ii) T.M.A. Pai Foundation & Ors vs State Of Karnataka & Ors on 31 October, 2002 (iii) Unni Krishnan J.P. v. State of Andhra Pradesh, (1993) 1 SCO 645 (iv) PA Inamdar v. Slate of Maharashtra, (2005) 6 SCC 537 case in 2005 (v) Islamic Academy of Education v. State of Karnataka (2003) 6 SCC 697 2.3 The Assessing Officer computed taxable income of the assessee as under: particulars computation Excess fees charged 10,32,13,500.00 PGBP u/s 164(2) 10,32,13,500.00 Net Taxable under PGBP 10,32,13,500.00 (A) Gross Receipts Charged 27,02,54,348.23 Balance Rec…

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P.A. Inamdar v. State of Maharashtra (6 SCC 537) — Cited in 44 Judgments | BharatTax