What is Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. authority for?

This case establishes principles to determine whether an activity constitutes 'trade, commerce, or business' for tax purposes by considering the intention to make profit, the nature of dealings, and the pursuit of activities with reasonable continuity based on sound business principles.

Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. (19 STC 1)

Q: How many judgments cite Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros.?

43 judgments on BharatTax cite Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. (19 STC 1), spanning 2015 to 2025.

COMMISSIONER OF POLICE COIMBATORE CITY TAMILNADU POLICE CANTEEN,COIMBATORE vs. ITO, NCW-1(1), COIMBATORE

ITA 2069/CHNY/2025[2022-23]Status: DisposedITAT Chennai16 Oct 2025AY 2022-23

For Appellant: Shri. V. Swaminathan, C.AFor Respondent: Ms. Anitha, Addl. CIT

Section 143(3)Section 271BSection 274Section 44Section 44A

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2069/Chny/2025 निर्धारण वर्ष / Assessment Year: 2022-23 Commissioner of Police Coimbatore City Tamilnadu Police Canteen, 698, PRS Campus, Dr. Balasundaram Road, PN Palayam, Coimbatore - 641 018. ITO, vs. NC Ward 1(1), Coimbatore. [PAN:AAAGC-0195-F ] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : S…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 267/ALLD/2017[2014-15]Status: DisposedITAT Varanasi06 Jul 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…dealings, either actually continued or contemplated to be continued with a profit motive, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3…

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

ITA 266/ALLD/2017[2013-14]Status: DisposedITAT Varanasi06 Jul 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…dealings, either actually continued or contemplated to be continued with a profit motive, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…dealings, either actually continued or contemplated to be continued with a profit motive, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3…

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R

Section 11Section 12Section 12ASection 143(3)Section 2(15)

…dealings, either actually continued or contemplated to be continued with a profit motive, and not for sport or pleasure [Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros. , (1964) 15 STC644, 647(SC); StateofGuajrat v. Raipur Mfg. Co. Ltd. , (1967)19 STC 1 (SC) ; Director of Supplies and Disposals v. Member, Board of Revenue (1967) 20 STC 398 (SC); CST v. Anil Co-operative Credit Society, (1969) 24 STC 180, 192 (Gui); MahammadFaruq, In re (1938) 6 ITR 1, 7 (Ail); Bharat Development (P.) Ltd. v. Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3…

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18