State of Andhra Pradesh v. Abdul Bakhi and Bros.

5 STC 644Supreme Court of India1964#15921 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Judgments citing State of Andhra Pradesh v. Abdul Bakhi and Bros.

Bharat Diamond Bourse, Mumbai vs. DCIT (E)- 1(1), Mumbai

In the result, appeal is allowed

ITA 2219/MUM/2024[2009-2010]Status: DisposedITAT Mumbai12 Mar 2025AY 2009-2010

Bench: Shri Saktijit Dey, V.P. & Shri Girish Agrawal, Am

Section 2(15)Section 45(1)Section 6

…illeries Ltd. v. State of Karnataka [1995] 1 SCC 574, whereby the Supreme Court held that "the primary meaning of the word 'trade' is the exchange of goods for goods or goods for money". Furthermore, in State of Andhra Pradesh v. H. Abdul Bakhí & Bros. [1964] 5 STC 644 (SC), the Supreme Court held that "the word 'business' was of indefinite import and in a taxing statute, it is used in the sense of an occupation, or profession which occupies time, attention or labour of a person, and is clearly associated with the object of making profit". An activity would be considered 'business' if it is undertaken with a prof…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR
Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…o consider the word "trade". In the said decision, the Hon'ble Supreme Court has held that "the primary meaning of the word "trade" is the exchange of goods for goods or goods for money". In the case of State of Andhra Pradesh v. Abdul Bakhi and Bros. [1964] 5 STC 644 (SO while considering the word "business" the Hon'ble Supreme Court has held that "the word "business" was of indefinite import and in a taxing statute, it is used in sense of an occupation, or profession which occupies time, attention or labour of a person, and is clearly associated with the object of marking profit". In the case of Institute of…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16
Section 11Section 143(3)Section 2(15)Section 2(25)

…sider the word "trade". In the said decision, the Hon'ble Supreme Court has held that "the primary meaning of the word "trade" is the exchange of goods for goods or goods for money". 12.4 In the case of State of Andhra Pradesh v. Abdul Bakhi and Bros. [1964] 5 STC 644 (SO while considering the word "business" the Hon'ble Supreme Court has held that "the word "business" was of indefinite import and in a taxing statute, it is used in sense of an occupation, or profession which occupies time, attention or labour of a person, and is clearly associated with the object of marking profit". 12.5 In the case of Institute…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14
Section 11Section 143(3)Section 2(15)Section 2(25)

…sider the word "trade". In the said decision, the Hon'ble Supreme Court has held that "the primary meaning of the word "trade" is the exchange of goods for goods or goods for money". 12.4 In the case of State of Andhra Pradesh v. Abdul Bakhi and Bros. [1964] 5 STC 644 (SO while considering the word "business" the Hon'ble Supreme Court has held that "the word "business" was of indefinite import and in a taxing statute, it is used in sense of an occupation, or profession which occupies time, attention or labour of a person, and is clearly associated with the object of marking profit". 12.5 In the case of Institute…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13
Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…sider the word "trade". In the said decision, the Hon'ble Supreme Court has held that "the primary meaning of the word "trade" is the exchange of goods for goods or goods for money". 12.4 In the case of State of Andhra Pradesh v. Abdul Bakhi and Bros. [1964] 5 STC 644 (SO while considering the word "business" the Hon'ble Supreme Court has held that "the word "business" was of indefinite import and in a taxing statute, it is used in sense of an occupation, or profession which occupies time, attention or labour of a person, and is clearly associated with the object of marking profit". 12.5 In the case of Institute…

Gujarat Housing Board (Ghb), Ahmedabad vs. The D.C.I.T. (Exemption), Circle-1, Ahmedabad

In the result, the appeal is allowed in the terms indicated above

ITA 3297/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2012-13

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13Section 143(3)Section 2(15)

…nsider the word "trade". In the said decision, the Hon'ble Supreme Court has held that "the primary meaning of the word "trade" is the exchange of goods for goods or goods for money". 12.4 In the case of State of Andhra Pradesh v. Abdul Bakhi and Bros. [1964] 5 STC 644 (SC) while considering the word "business", the Hon'ble Supreme Court has held that "the word "business" was of indefinite import and in a taxing statute, it is used in sense of an occupation, or profession which occupies time, attention or labour of a person, and is clearly associated with the object of marking profit". 12.5 In the case of Institu…

State of Andhra Pradesh v. Abdul Bakhi and Bros. (5 STC 644) — Cited in 6 Judgments | BharatTax