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“dominant purpose test”

DisallowancesSection 14ASection 14A48 judgments

The decision most relied on for dominant purpose test is Commissioner of Income Tax, New Delhi v. Federation of Indian Chambers of Commerce and Industries, New Delhi (130 ITR 186), cited in 22 judgments on BharatTax.

Leading authorities on dominant purpose test

Commissioner of Income Tax, New Delhi v. Federation of Indian Chambers of Commerce and Industries, New Delhi
130 ITR 186 · 1981 · Supreme Court
22
citing judgments

Activities are not considered to be for profit if their dominant purpose is the promotion, protection, and development of trade, commerce, and industry, even if they involve income-generating activities like conducting trade fairs or collecting fees.

Judgments citing dominant purpose test

DCIT, New Delhi vs. M/S. Central Warehousing Corp., New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3440/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2021AY 2008-09

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

income or not. 34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

DCIT, New Delhi vs. M/S. Central Warehousing Corp., New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3439/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2021AY 2007-08

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

income or not. 34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

M/S. Central Warehousing Corporation, New Delhi vs. DCIT, New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 2201/DEL/2014[2009-10]Status: DisposedITAT Delhi31 May 2021AY 2009-10

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

income or not. 34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

DCIT, New Delhi vs. M/S. Central Warehousing Corporation, New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3942/DEL/2011[2006-07]Status: DisposedITAT Delhi31 May 2021AY 2006-07

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

income or not. 34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

Central Warehousing Corporation, New Delhi vs. ACIT, New Delhi

In the result, all the appeals filed by the Revenue, i

ITA 3885/DEL/2011[2006-07]Status: DisposedITAT Delhi31 May 2021AY 2006-07

Bench: Shri O.P. Kant, Accountantmember & Shri K.N. Chary[Through Video Conferencing]

Section 139(5)Section 143(1)Section 36

income or not. 34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

ACIT, Gurgaon vs. M/S Dlf Universal Ltd., Gurgaon

In the result appeal of the assessee is dismissed and appeal of the ld AO is partly allowed

ITA 3432/DEL/2016[2011-12]Status: DisposedITAT Delhi24 May 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing) Dlf Universal Ltd, Vs. Dcit, 3Rd Floor, Shopping Mall, Arjun Circle-1(1), Marg, Dlf City, Phase-1, Gurgaon Gurgaon Pan: Aaacj1655P (Appellant) (Respondent) Acit, Vs. Dlf Universal Ltd, Circle-1(1), 3Rd Floor, Shopping Mall, Gurgaon Arjun Marg, Dlf City, Phase-1, Gurgaon Pan: Aaacj1655P (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Ms. Aman Preet, Sr. DR
Section 143(3)Section 14ASection 40ASection 40A(2)(b)

court held that :- “34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

M/S Dlf Universal Ltd., Gurgaon vs. DCIT, Gurgaon

In the result appeal of the assessee is dismissed and appeal of the ld AO is partly allowed

ITA 3391/DEL/2016[2011-12]Status: DisposedITAT Delhi24 May 2021AY 2011-12

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing) Dlf Universal Ltd, Vs. Dcit, 3Rd Floor, Shopping Mall, Arjun Circle-1(1), Marg, Dlf City, Phase-1, Gurgaon Gurgaon Pan: Aaacj1655P (Appellant) (Respondent) Acit, Vs. Dlf Universal Ltd, Circle-1(1), 3Rd Floor, Shopping Mall, Gurgaon Arjun Marg, Dlf City, Phase-1, Gurgaon Pan: Aaacj1655P (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Ms. Aman Preet, Sr. DR
Section 143(3)Section 14ASection 40ASection 40A(2)(b)

court held that :- “34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have

Minda Projects Ltd, New Delhi vs. DCIT, Circle-16(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6503/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 14A

reproduced as under: “34. Having clarified the aforesaid position, the first and foremost issue that falls for consideration is as to whether the dominant purpose test, which is pressed into service by the assessees would apply while interpreting Section 14A of the Act or we have