Bourse - Judgment Search Results

Director of Income Tax Vs. Bharat Diamond Bourse

Court: Supreme Court of India

Reported in: (2003)179CTR(SC)225; JT2002(10)SC392; (2003)1SCC741; [2002]SUPP5SCR95

denied the benefit of Section 11 on two grounds. First, he held that the respondent-assessee was a Diamond bourse and as such its objects were not 'charitable purpose' within the meaning of Section 2(15) of the Act.

Dit Vs. Brarat Diamond Bourse

Court: Supreme Court of India

Reported in: (2004)192CTR(SC)506; [2003]259ITR280(SC)

by the judgment of the High Court in the case of Director of IT (Exemptions) v. Bharat Diamond Bourse : [2000]245ITR437(Bom) . The decision relied upon by the High Court has since been overturned by this Court's

VSM Diamonds Pvt. Ltd. and Others Vs. Bharat Diamond Bourse

Court: Mumbai

to invite a court s interference in such matters. B. FACTS 7. The Defendant is the Bharat Diamond Bourse ( BDB ). This is a company incorporated and registered under Section 25 of the Companies Act, 1956.

Director of Income-tax (Exemptions) Vs. Bharat Diamond Bourse

Court: Mumbai

Reported in: [2000]245ITR437(Bom)

Association Limited for regulation of exports of the diamonds. A need was felt for setting up a diamond bourse in Bombay with customs clearance facility which, in the international market, would facilitate the diamond exports and make