Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi

7 SCC 678Supreme Court of India2021#11768 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Judgments citing Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi

The Saturday Club Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

In the result, the appeals of the Revenue for A

ITA 2491/KOL/2017[2012-13]Status: DisposedITAT Kolkata06 Nov 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 142(1)Section 143(2)

…Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC 678. This principle of law-which was canvassed by Mr. Murarka and to be deduced from these cases is this : A club is an association of persons for certain objects and purposes. It may or may not be a body corporate but it has a distinct identity of its own. This identity is akin to that of a body corporate. It is different from that of his members. How…

The Saturday Club Limited, Kolkata vs. DCIT, Cir-8(2), Kolkata

In the result, the appeals of the Revenue for A

ITA 2377/KOL/2016[2011-12]Status: DisposedITAT Kolkata06 Nov 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 142(1)Section 143(2)

…Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC 678. This principle of law-which was canvassed by Mr. Murarka and to be deduced from these cases is this : A club is an association of persons for certain objects and purposes. It may or may not be a body corporate but it has a distinct identity of its own. This identity is akin to that of a body corporate. It is different from that of his members. How…

DCIT, Circle-8, Kolkata vs. M/S. the Saturday Club Ltd, Kolkata

In the result, the appeals of the Revenue for A

ITA 1340/KOL/2012[2008-2009]Status: DisposedITAT Kolkata06 Nov 2023AY 2008-2009

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 142(1)Section 143(2)

…Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC 678. This principle of law-which was canvassed by Mr. Murarka and to be deduced from these cases is this : A club is an association of persons for certain objects and purposes. It may or may not be a body corporate but it has a distinct identity of its own. This identity is akin to that of a body corporate. It is different from that of his members. How…

The Commissioner of Income Tax, International Taxation-1, New Delhi vs. Deloitte Touche Tohmastu

The appeals stand disposed of

ITA/403/2022HC Delhi18 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(2)Section 260A

…earn profit, therefore, the principle of mutuality cannot be applied in the present case. Learned counsel for appellant/revenue placed reliance on the judgments in the cases titled Yum Restaurants (Marketing) Pvt Ltd vs Commissioner of Income Tax, (2021) 7 SCC 678 (SC); and Haryana State Co-op Labour & Construction Federation Ltd vs CIT, (2002) 122 Taxman 408 (P&H) and submitted that where members have no control over funds and they could not direct the remaining amount to be returned to them, principle of mutuality does not come into play. 5. Per contra, learned counsel for the respondent/assesse…

The Commissioner of Income Tax, International Taxation-1, New Delhi vs. Deloitte Touche Tohmastu

The appeals stand disposed of

ITA/404/2022HC Delhi18 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(2)Section 260A

…earn profit, therefore, the principle of mutuality cannot be applied in the present case. Learned counsel for appellant/revenue placed reliance on the judgments in the cases titled Yum Restaurants (Marketing) Pvt Ltd vs Commissioner of Income Tax, (2021) 7 SCC 678 (SC); and Haryana State Co-op Labour & Construction Federation Ltd vs CIT, (2002) 122 Taxman 408 (P&H) and submitted that where members have no control over funds and they could not direct the remaining amount to be returned to them, principle of mutuality does not come into play. 5. Per contra, learned counsel for the respondent/assesse…

The Saturday Club Limited vs. Principal Commissioner of Income Tax, Kolkata -3

The appeals are disposed of

ITA/127/2019HC Calcutta07 Jul 2023

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

Section 22Section 23Section 260A

…Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yum! Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC 678. This principle of law which was canvassed by Mr. Murarka and to be deduced from these cases is this : A club is an association of persons for certain objects and purposes. It may or may not be a body corporate but it has a distinct identity of its own. This identity is akin to that of a body corporate. It is different from that of his members. How…

The Saturday Club Limited vs. Principal Commissioner of Income Tax - 3

The appeals are disposed of

ITA/138/2019HC Calcutta07 Jul 2023

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

Section 22Section 23Section 260A

…Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yum! Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC 678. This principle of law which was canvassed by Mr. Murarka and to be deduced from these cases is this : A club is an association of persons for certain objects and purposes. It may or may not be a body corporate but it has a distinct identity of its own. This identity is akin to that of a body corporate. It is different from that of his members. How…

Principal Commissioner of Income Tax, Kolkata-2 vs. M/S. Expert Jewellers Pvt Ltd

The appeals are disposed of

ITAT/138/2019HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 22Section 23Section 260A

…Club Ltd. v. Assistant Commissioner, Service Tax Cell reported in (2005) Cal LT 575. In reply, learned counsel for the revenue cited a very recent decision in Yum! Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi reported in (2021) 7 SCC 678. This principle of law which was canvassed by Mr. Murarka and to be deduced from these cases is this : A club is an association of persons for certain objects and purposes. It may or may not be a body corporate but it has a distinct identity of its own. This identity is akin to that of a body corporate. It is different from that of his members. How…

Shri H Munireddy vs. The Advocate General

WP/18157/2013HC Karnataka18 Sept 2019

Bench: The Hon'Ble Mr. Justice B.Veerappa Writ Petition No.18157/2013 (Gm-Res)

…nt. Now, we may refer to certain judgments of this Court as well as of the High Courts which have taken this view.” 33. The Hon’ble Supreme Court in the case of East Coast Railway and Another v. Mahadev Appa 45 Rao and others reported in (2010) 7 SCC 678 has held as under; “9. There is no quarrel with the well- settled proposition of law that an order passed by a public authority exercising administrative/executive or statutory powers must be lodged by the reasons stated in the order or any record or file contemporaneously maintained. It follows that the infirmity arising out of the…

Yuml Resautrants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi (7 SCC 678) — Cited in 9 Judgments | BharatTax