Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros.

19 STC 1Supreme Court of India1967#2697 most cited

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

For an activity to constitute 'business', there must be a course of dealings, either actual or contemplated, with a profit motive, not for sport or pleasure.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

State of Andhra Pradesh v. H. Abdul Bakshi & Bros. · business definition · profit motive · course of dealings · sport or pleasure

Judgments citing Shah. J., in State of Andhra Pradesh v. H. Abdul Bakshi& Bros.

M/S. Akhil Bhartiya Grameen Vikas Sanstha, New Delhi vs. DIT (Exemptions), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1037/DEL/2014[]Status: DisposedITAT Delhi11 Aug 2016

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaakhil Bhartiya Grameen Vikas Vs Dit(Exemptions) Sanstha New Delhi. 1442, Wazir Nagar, Kotla Mubarakapur, New Delhi. Aaaaa5560E

Section 11Section 12ASection 2(15)

…and pursued with reasonable continuity. There should be facts and other circumstances which justify and show that the activity undertaken is in fact in the nature of business. The test as prescribed in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 SC and CST v. Sai Akhil Bhartiya Grameen Vikas Sanstha Page 11 of 13 Publication Fund [2002] 258 ITR 70 SC ; [2002] 126 STC 288 SC can be applied. The six indicia stipulated in Customs and Excise Commissioners v. Lord Fisher [1981] S. T. C. 238 are also relevant. Each case, therefore, has to be examined on its own facts," 6.4 Thus, the principle o…

ITO (E), Delhi vs. Suvasini Charitable Trust, Delhi

ITA 4330/DEL/2012[2009-10']Status: DisposedITAT Delhi17 Mar 2016

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4330/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer(E), Vs Suvasini Charitable Trust, Trust Ward-Ii, Swaminarayan Akshardham Delhi Mandir, Nh-24, Delhi-110092 (Appellant) (Respondent) Pan No. Aafts6497L Assessee By : Sh. K. P. Garg, Ca Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 07.01.2016 Date Of Pronouncement : 17.03.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Garg, CAFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 11Section 12ASection 143(1)Section 2(15)Section 80G(5)(vi)

…ssed the income of the assessee at Rs.46,43,003/- which was the surplus 8 Suvasini Charitable Trust declared during the year on running the restaurant. The reliance was placed on the following case laws: " State of Gujarat Vs Raipur Manufacturing Co. (1967) 19 STC 1 (SC) " Director of Supplies and Disposal Vs Ember Board of Revenue (1967) 20 STC 398 (SC) 8. Being aggrieved the assessee carried the matter to the ld. CIT(A) and furnished the written submissions vide letter dated 05.03.2012, which is incorporated in para 3.1 of the impugned order which is reproduced verbatim as under: "GOA.1:- The appellant denie…

M/S. Rubber Skill Development Council, New Delhi vs. DIT(E), New Delhi

In the result, the assessee's appeal is ·allowed for statistical purposes

ITA 3216/DEL/2014[]Status: DisposedITAT Delhi27 Nov 2015

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastava

For Appellant: Shri Gopal Nathani, CAFor Respondent: Smt. Nandita Kanchan, CIT (DR)
Section 12ASection 25

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: “F” New Delhi BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No: 3216/Del/2014 AY : - Rubber Skill Development Council vs. DIT(E) (Formerly Rubber Skill Development Centre), New Delhi. PHD House, 4th Floor, Opposite Asian Games Village, Siri Fort Institutional Area New Delhi – 110 016 (PAN AAGCR0960D) (Appellant) (Respondent) Appellant by : Shri Gopal Nathani, CA Respondent by : Smt. Nandita Kanchan, CIT (DR) Date of Hearing : 16.11.2015 Date of pronouncement : .11.2015 O R D E R PER SUDHANSHU SR…