What is (State of T.N v. Board of Trustees of the Port of Madras authority for?

An activity, even if it involves sales, does not constitute "business" for tax purposes if it is an incidental part of the main activities of a public utility entity and lacks a profit motive. The presence of a profit motive is generally essential to classify an activity as business.

(State of T.N v. Board of Trustees of the Port of Madras (4 SCC 630)

Q: How many judgments cite (State of T.N v. Board of Trustees of the Port of Madras?

108 judgments on BharatTax cite (State of T.N v. Board of Trustees of the Port of Madras (4 SCC 630), spanning 2011 to 2022.

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 11Section 143(2)Section 2Section 2(15)

…erviceable goods, in discharge of various statutory charges, items etc., by the Port Trust, are an infinitesimal part of its main activities or services but they cannot be treated as ‘business’ (State of T.N. v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630, para 44; AIR 1999 SC 1647). o In taxing statues it is used in the sense of occupation or profession which occupies time, attention and labour of a person, normally with the object of making profit. To regard an activity as business, there must be a course of dealings, either actually continued or contemplated to be continued with a profit motive a…