PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

deem it to be the assignor’s income. But if the assessee merely applies the income so that it passes Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 73/137 through him and goes on to an ultimate purpose, even though he may have entered

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

deem it to be the assignor’s income. But if the assessee merely applies the income so that it passes Date of Judgment 25-09-2018 I.T.A.No.155/2016 and connected matters The Pr. Commissioner of Income Tax & Ors. Vs. M/s. Chamundi Winery and Distillery 73/137 through him and goes on to an ultimate purpose, even though he may have entered

PR. COMMISSIONER OF INCOME TAX vs. M/S SUBRAMANYA CONSTRUCTIONS

In the result, we do not find any merit in these

Bench: ALOK ARADHE,M.G.S. KAMAL

DEEMED FIT, IN THE INTEREST OF JUSTICE. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT These appeals under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been preferred by the revenue against common order dated 20.02.2015 passed by the Income Tax Appellate Tribunal (hereinafter

PR,COMMISSIONER OF INCOME TAX vs. M/S SUBRAMANYA CONSTRUCTIONS

In the result, we do not find any merit in these

Bench: ALOK ARADHE,M.G.S. KAMAL

DEEMED FIT, IN THE INTEREST OF JUSTICE. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT These appeals under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) have been preferred by the revenue against common order dated 20.02.2015 passed by the Income Tax Appellate Tribunal (hereinafter

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

dividend or distribution of any income or profits among their members. 15.15. Thus, it is clear that it is only for the above purposes that a Society could be registered. The requirements of the registration are mentioned under Section 6. The mode of forming of a society is mentioned under Section 5. 15.16. A perusal of Section 3 indicates that