State Trading Corporation of India Ltd. v. The Commercial Tax Officer, Visakhapatnam

4 SCR 99Reported decision1964#15804 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 10(20)Section 10(20A)Section 10(46)Section 10(46A)Section 250Section 12Section 12ASection 4

Issues it is cited on

section 24asection 10(20a)public servantsection 10(20)section 10(46)section 39section 38section 74section 73mlisection 21section 33

Judgments citing State Trading Corporation of India Ltd. v. The Commercial Tax Officer, Visakhapatnam

Unit Improvement Trust, Bharatpur vs. Dy. Commissioner of Income Tax (Exemptions), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 950/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 949 & 950/JPR/2025 (A. Ys. 2015-16 & 2016-17) Urban Improvement Trust, In-front of Circuit House, Bharatpur 321 001 PAN No.: AAATU 1956F ...... Appellant Vs. DCIT, (Exemption), Jaipur …...Respondent Appellant by : Mr. Tarun Agarwal, CA, ld. AR Respondent by : Mr. Rajesh Ojha, CIT, ld. DR Date of hearing : 15/10/2025 Date of pronouncement : 15/10/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by assessee is directed against the order of NFAC, Delhi d…

Unit Improvement Trust, Bharatpur vs. Dy. Commissioner of Income Tax (Exemptions), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 949/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Tarun Agarwal, CA, ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, ld. DR
Section 10(20)Section 11(2)Section 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 949 & 950/JPR/2025 (A. Ys. 2015-16 & 2016-17) Urban Improvement Trust, In-front of Circuit House, Bharatpur 321 001 PAN No.: AAATU 1956F ...... Appellant Vs. DCIT, (Exemption), Jaipur …...Respondent Appellant by : Mr. Tarun Agarwal, CA, ld. AR Respondent by : Mr. Rajesh Ojha, CIT, ld. DR Date of hearing : 15/10/2025 Date of pronouncement : 15/10/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by assessee is directed against the order of NFAC, Delhi d…

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 811/JPR/2024[AY 2016-17]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ACIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 794 to 797/JPR/2024 (A.Ys. 2006-07, 2007-08, 2009-10 & 2016-17) DCIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 731, 773, 774, 803, 811, 812, 813, /JP…

ACIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 717/JPR/2024[2008-09]Status: DisposedITAT Jaipur11 Aug 2025AY 2008-09

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ACIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 794 to 797/JPR/2024 (A.Ys. 2006-07, 2007-08, 2009-10 & 2016-17) DCIT, Exemption, Circle, Jaipur ...... Appellant Vs. Urban Improvement Trust, UIT Building near Cad Circle, CAD Circle, Kota 324 007 PAN No.: AAALU 0110D ...... Respondent ITA Nos. 731, 773, 774, 803, 811, 812, 813, /JP…

Dy Commissioner of Income Tax (E)-2(1), Mumbai vs. Maharashtra Labour Welfare Board, Mumbai

In the result, appeals of the Revenue are dismissed and Cross objections of the assessee are allowed

ITA 138/MUM/2023[2010-11]Status: DisposedITAT Mumbai25 Sept 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Dy. Commissioner Of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 Pan: Aaaam3255A ..... Respondent

For Respondent: Shri Vipul Joshi & Shri Ashok Patil, Ld.AR
Section 10Section 11Section 12ASection 143(3)Section 20Section 250Section 4

…are binding on the directors and to supervise over the conduct of the business of the corporation does not render the corporation an agent of the Government. (See: The State Trading Corporation of India Ltd v. The Commercial Tax Officer, Visakhapatnam, [1964] 4 SCR 99 at 188, and Tamlin v. Hannaford [1950] 1 KB 18 at 25, 26. Such an interference that the corporation is the agent of the Government may be drawn where it is performing in substance governmental and non commercial functions. (cf London County Territorial and Auxiliary forces Association v. Nichlos) [1948] 2 All E.R. 432." (Emphasis supplied) 29. Howe…

Dy Commissioner of Income Tax (E)-2(1), Mumbai vs. Maharashtra Labour Welfare Board Girni Kamgar, Mumbai

In the result, appeals of the Revenue are dismissed and Cross objections of the assessee are allowed

ITA 137/MUM/2023[2008-09]Status: DisposedITAT Mumbai25 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Dy. Commissioner Of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 Pan: Aaaam3255A ..... Respondent

For Respondent: Shri Vipul Joshi & Shri Ashok Patil, Ld.AR
Section 10Section 11Section 12ASection 143(3)Section 20Section 250Section 4

…are binding on the directors and to supervise over the conduct of the business of the corporation does not render the corporation an agent of the Government. (See: The State Trading Corporation of India Ltd v. The Commercial Tax Officer, Visakhapatnam, [1964] 4 SCR 99 at 188, and Tamlin v. Hannaford [1950] 1 KB 18 at 25, 26. Such an interference that the corporation is the agent of the Government may be drawn where it is performing in substance governmental and non commercial functions. (cf London County Territorial and Auxiliary forces Association v. Nichlos) [1948] 2 All E.R. 432." (Emphasis supplied) 29. Howe…