State of West Bengal & Ors. v. Calcutta Club Limited

311 CTR 121Reported decision#15603 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2022.

Judgments citing State of West Bengal & Ors. v. Calcutta Club Limited

DCIT Central Circle 5(3), Mumbai vs. Breach Candy Swimming Bath Trust, Mumbai

In the result, the appeal filed by the revenue for AY 2014-15 is allowed for statistical purposes and the appeal for AY 2015-16 is dismissed

ITA 1445/MUM/2022[2014-15]Status: DisposedITAT Mumbai08 Sept 2022AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं./ I.T.A. No. 1445 & 1446/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2014-15 & 2015-16) Breach Candy Swimming Dcit Cc– 5(3), बिधम/ Bath Trust R. No. 1906, 19Th Floor, Air Mumbai India Building, Nariman Vs. Point, Mumbai-40 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaatb0133F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By Dr. Mahesh Akhade, Ld. Dr : प्रत्यथीकीओरसे/Respondent By : Shri Rajeev Waglay, Ld. Ar सुनवाईकीतारीख/ : 08.09.2022 Date Of Hearing घोषणाकीतारीख / : 08.09.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Revenue Against The Separate Impugned Order Of Even Date 24.12.2021, Passed By Ld. Cit(A)-53, Mumbai For The Quantum Of Assessment Passed U/S 147 R.W.S. 144 For Ay 2014-15 & 2015-16. 2

For Respondent: Shri Rajeev Waglay, Ld. AR
Section 10(15)(iv)Section 11Section 12ASection 13(1)Section 133ASection 139Section 143(3)Section 147Section 148

…he concept of mutuality and consequential exemption of income from the members has been reiterated recently by the Supreme Court of India in the case of Bangalore Club Vs. CIT-2020 427 ITR 260 (SC) as also in State of West Bengal Vs. Calcutta Club Ltd. - 2019 311 CTR 121. 5. But assessee's other income such as hospital rent, scrap sale, saving bank interest and misc. interest is not earned from the members and hence, it is taxable. 6 I.T.A. No. 1445 & 1446/Mum/2022 Breach Candy Swimming Bath Trust 6. The above said concept of mutuality has been accepted by the Dept. in the assessee's own case- a. for the A.Y. 20…

Breach Candy Swimming Bath Trust, Mumbai vs. DCIT Cent. Cir 5(3), Mumbai

In the result, the assessee appeal

ITA 2469/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Feb 2022AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadale & Breach Candy Vs. Dcit, Cc5(3) Swimming Bath Trust Room No. 1906, 19Th 66, Bhulabhai Desai Floor, Air India Bldg, Road, Breach Candy, Nariman Point, Mumbai – 400026. Mumbai – 400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb0133F Appellant .. Respondent Appellant By : Shri.Rajeev Waglay Adv. Ar Respondent By : Shri.Dilip Kumar Shah & Shri.Mahesh Akhade. Dr Date Of Hearing 18.01.2022 Date Of Pronouncement 27.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)- 53, Mumbai Passed U/Sec144 R.W.S147 & 250 Of The Act (A.Y.2014-15) & U/Sec 143(3)R.W.S147 & 250 Of The Income Tax Act, 1961 (A.Y.2015-16). Since The Issues Involved In These Appeals Are Identical & Inter Connected, Hence Are Clubbed, Heard & Consolidated Order Is Passed.

For Appellant: Shri.Rajeev Waglay Adv. ARFor Respondent: Shri.Dilip Kumar Shah &
Section 11Section 12ASection 143(3)Section 148Section 2(15)

…e concept of mutuality and consequential exemption of income from the members has been reiterated recently by the Supreme Court of India in the casde of Bangalore Club Vs. CIT- 2020 427 ITR 260 (SC) as also in State of West Bengal Vs. Calcutta Club Ltd. —2019 311 CTR 121. 5. . But assessee's other income such as hospital rent, scrap sale, saving bank interest and misc. interest is not earned from the members and hence, it is taxable. 6. The abovesaid concept of mutuality has been accepted by the Dept. in the assessee's own case- a. for the A.Y. 2010-11 as can be seen from the order dated 28.03.2016 passed u/s. 14…

M/S Vip Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 923/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…legal entity. However, if the unregistered Society is considered as AOP then the “Principle of Mutuality” will be applicable, in case of AOP as well as in case of Unregistered Society. Reliance is placed on State of West Bengal & Ors V/S Calcutta Club Limited 311 CTR 121 (2019)(SC) wherein it was held that the ‘doctrine of mutuality’ continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is…

M/S Anil Kumar Singhal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 679/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…legal entity. However, if the unregistered Society is considered as AOP then the “Principle of Mutuality” will be applicable, in case of AOP as well as in case of Unregistered Society. Reliance is placed on State of West Bengal & Ors V/S Calcutta Club Limited 311 CTR 121 (2019)(SC) wherein it was held that the ‘doctrine of mutuality’ continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is…

M/S Top Star Group Housing Society, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

ITA 678/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…legal entity. However, if the unregistered Society is considered as AOP then the “Principle of Mutuality” will be applicable, in case of AOP as well as in case of Unregistered Society. Reliance is placed on State of West Bengal & Ors V/S Calcutta Club Limited 311 CTR 121 (2019)(SC) wherein it was held that the ‘doctrine of mutuality’ continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is…

M/S Darshan Singh, Jaipur vs. Income Tax Officer, Ward-4-1, Jaipur

ITA 677/JPR/2019[2009-10]Status: DisposedITAT Jaipur28 Jun 2021AY 2009-10
For Appellant: Ms. Pallavi Joshi (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

…legal entity. However, if the unregistered Society is considered as AOP then the “Principle of Mutuality” will be applicable, in case of AOP as well as in case of Unregistered Society. Reliance is placed on State of West Bengal & Ors V/S Calcutta Club Limited 311 CTR 121 (2019)(SC) wherein it was held that the ‘doctrine of mutuality’ continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Art. 366(29A) to the Constitution of India. As it is an admitted fact that ‘No man can make a profit out of himself’ which is the touchstone of mutuality concept. Reliance is…

State of West Bengal & Ors. v. Calcutta Club Limited (311 CTR 121) — Cited in 6 Judgments | BharatTax