Cattle Fair - Judgment Search Results
Addl. Commissioner of Income-tax Vs. Etawah District Exhibition and Ca ...
Court: Allahabad
Decided on: Jul-07-1980
Reported in: [1981]131ITR461(All)
Whether, on the facts and in the circumstances of the case, holding of agricultural and industrial exhibitions and cattle fair involved an activity for profit within the meaning of Section 2(15) of the Act ' 2. This reference … reference relates to the assessment years 1963-64, 1964-65 and 1965-66. The assessee is M/s. Etawah District Exhibition and Cattle Fair Association. For all these three years, assessments were made on it in the status of an association of
Addl. Commissioner of Income Tax Vs. Etawah District Exhibition and Ca ...
Court: Allahabad
Decided on: Feb-21-1978
Reported in: (1978)7CTR(All)166
Satish Chandra, J. - Messrs Etawah District Exhibition and Cattle Fair Association, the assessee, was taxed in the status of an association of persons. For the assessment years 1963-64, … went up in appeal to the Tribunal. The Tribunal found that the assessee association first held Exhibition and Cattle Fair at Aligarh in 1888, and continued to hold it till 1892. The cattle fair was revived in 1910,
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