Madras Gymkhana Club Vs. the Deputy Commissioner of Income Tax

Decided On : Jul-30-2009

Court : Chennai

LAW: Section 147, the Income Tax Act, Section 148, ITR 89, Section 147, the Income Tax Act, Section 148, 04.04.2003, Section 147, Section 143(3, Section 147, Section 147, Section 147, Section 143, Section 139, Section 142 or Section 148, Section 143(3, Section 147, Section 147, Section 147, Section 147, Section 147(a, Section 148, Section 147, Section 147, Section 147, Section 143(3, Section 147, Section 2(24, Section 44, Section 2(24)(vii, the Societies Registration Act, the Banking Regulation Act, ITR 89

PERSON: F.M. Ibrahim Kalifulla, T.V. Ramanujam, J. Balachander, B. Raveendran, K. Subramaniam, Pushya Sitaraman, J. Naresh, Kumar, J. Balachander, T.V. Ramanujam, Chelmsford Club v., Anr, Bangalore Club.11, K. Subramaniam, Pushya Sitaraman, J. Naresh, Kumar, Chelmsford Club v. Commissioner, assessment.14, Rajesh Jhaveri, Chelmsford Club, Agrl, I.T., and(3, Canara Bank, Karnataka, Bench Judgment, Chelmsford Club v. CIT).23, Madras, Chelmsford Club v. Commissioner, and(3, Anr, Canara Bank

ORG: the Income Tax Appellate Tribunal, Chennai, Income Tax, Tribunal, Tribunal, Madras Gymkhana Club, Madras Club, The Coonoor Club, Restaurant, Gymnasium, Table Tennis, Cards, Tennis Court, Public Sector Undertakings, the Madras Gymkhana Club, Income Tax, Income Tax, the Madras Gymkhana Club, Madras Gymkhana Club, The Madras Gymkhana Club, the Commissioner of Income Tax, Income Tax, the Income Tax Appellate Tribunal, Counsel, Department, Mutuality, Counsel, Club, Club, ITR, Income Tax, Income Tax, Income Tax, Department, Income Tax, Income Tax v., Bangalore Club, SC, Income Tax, the Hon'ble Supreme Court, SC, Income Tax, the Hon'ble Supreme Court, Sections 148, Sections 148, Clauses, Assessing, the Assessing Authority, Mutuality, the Hon'ble Supreme Court, SC, the Hon'ble Supreme Court, the Judicial Committee, Wholesale Society Ltd., Mutuality, the Hon'ble Supreme Court, The Hon'ble Supreme Court, the Principle of Mutuality, the Hon'ble Supreme Court, Mutuality, Division Bench, Income Tax, Canara Bank, C.I.T., Tribunal, Entrance Fee, the Karnataka High Court, Income Tax v., Bangalore Club, Society, State Bank of Mysore and State Bank of India, Club, The Assessing Authority, the Appellate Authority, the High Court, the High Court, ITR, CIT, I.T.I. Employees Death and Superannuation Relief Fund, ITR 504 Sports Club of, Gujarat Ltd., CIT, the Hon'ble Supreme Court, SC, CIT, Kumbakonam Mutual Benefit Fund Ltd., ITR, CIT, Bankipur Club Ltd., SC, Division Bench, Court, Wankaner Jain Social Welfare Society, Mutuality, the Hon'ble Supreme Court, CIT, Kumbakonam Mutual Benefit Fund Ltd., Mutuality, the Division Bench, Club, Madras Gymkhana Club, The General Committee, the Committee of the club, the Unit Trust of India, the State Government, the Government of India, Government, the Hon'ble Supreme Court, Income Tax, CIT, Bankipur Club Ltd., ITR, the Hon'ble Supreme Court, Bankipur Club Ltd., Ranchi Club Ltd., Cricket Club of, Northern Indian Motion Pictures Association, Tribunal, the High Court, Income Tax, Bangalore Club, Income Tax, Society, Society, Club, CIT, I.T.I. Employees Death and Superannuation Relief Fund, Mutuality, Tribunal

ORDINAL: first, second, first, firstly, secondly, first, first, third, first, first, second

GPE: Library, Fixed, Mutuality, Mutuality

CARDINAL: 4, 31.03.2004, 2,11,17,711/-, 25,45,272/-, 25,45,272/-, 10,60,141/-, 234(B, 6, 4, 1(C)(c, 243, 89, 202, 287, 260, 287, 243, 397, 3, 1, 291, 17, 152, 152, two, 243, 16, 2, 18, 20, 202, two, 25:25, 42,13,690/-, 55,760/-, 287, two, 76, four, 8, 234, 308, 171, 53, 226, 97, 243, 53, 241, 24, 26, 29, 31, 243, 2, 226, 97, 287, 202, 36., 234

DATE: the assessment year 1997-98, previous year 1996-97).5, 2009, 2006, years 1996-97, 1997-98, 1998-99, year, four years, four years, 2007, April 1, 1989, the past assessment years, that year, 2000, 1948, doctrine.19, 2009, years, 2006, 1998, 1988, 1964, 1997, 2000, 1964, lost.25, two or three days, Rule 1C(c, 1949, the day to day, 2000, 1997, occasionally.34, 2006, 2009, 1998

WORK_OF_ART: the Doctrine of Mutuality

LANGUAGE: English

NORP: Scottish, Rules, Rules, Rules

PRODUCT: incomes.22