Cit V Associated - Law Dictionary Search Results
Person
M.M. Ipoh v. Commissioner of Income Tax, AIR 1968 SC 317. Means: (i) an individual who is a citizen of India; (ii) an association of individuals or body of individuals, whether incorporated or not, whose members are … does not bear scrutiny when construed in the case of a company, a firm of partners or an association of persons, J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers, (1997) SCC (205) 1. Person, in
Charitable purpose
carrying on of any activity for profit' which qualify or govern the last head of charitable purpose. In CIT v. Andhra Chamber of Commerce, (1965) 55 ITR 722, a case decided by the Supreme Court under the 1922 … carrying on of any activity for profit', Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers Association, Surat, (1980) 2 SCR 77: (1980) 2 SCC 31: AIR 1980 SC 387. The definition of 'charitable purposes'
Association of persons
on income, the association must be on the object of which is to produce income, profits or gains, CIT v. Indira Balkrishna, AIR 1960 SC 1172 (1174): (1960) 3 SCR 513. (Income-tax Act, 1922 s. 3) 'Association of … Association of persons, word 'associate' means, according to the Oxford dictionary, 'to join in common purpose, or to joint
Keep your definitions linked to case research
Hindu undivided family
Chettiar (1958) 34 ITR 42: 1957 AC 540) and Gowli Buddanna v. CIT. (supra). In the case of CIT v. Rm. Are. Veerappa Chettiar, ((1970) 3 SCR 307: (1970) 76 ITR 467: (1970) 1 SCC 174) the Supreme … 498: (1975) 1 SCC 160: (1975) 2 SCR 709. Hindu undivided family is neither a firm nor an association of persons. It is a separate entity by itself, ITO v. Ram Prasad, AIR 1974 SC 454 (457):
Trade Union
trade unions'. The definition itself sets out the primary purpose for which a trade union can be formed, Commissioner of Income Tax v. Indian Sugar Mills Association, AIR 1975 SC 506: (1975) 3 SCC 479: (1975) 2 … by Queen Victoria to inquire into and report on the organization and rules of trade unions, and other associations of employers and workmen. The (English) Trade Union Act, 1871 (34 & 35 Vict. c. 31), provides:- S.
Involve
the profit motive of an activity expressly in the deed of trust, Sole Trustee Loka Sikshana Trust v. Commissioner of Income Tax, AIR 1976 SC 10 (24): (1976) 1 SCC 254. The word 'involve' according to the … be an integral part of such purpose, Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers' Association, AIR 1980 SC 387 (400): (1980) 2 SCC 31.
Trade Association
'trade association' means an association tradesmen, businessmen or manufac-turers for the protection and advancement of their common interest, Commissioner of Income Tax v. Royal Western India Turf Club Ltd., AIR 1954 SC 85: (1954) SCR 289. [Income … Trade Association, a 'trade association' means an association tradesmen, businessmen or manufac-turers for the protection and advancement of their common
Performing specific services
be available to them as such, except for payment received by the association in respect of those services, Commissioner of Income Tax v. Calcutta Stock Exchange Association Ltd., AIR 1951 SC 763 (768): (1959) Supp 2 SCR … Performing specific services, with reference to a trade, professional or similar association, the 'performing of specific services' under s. 10(6) of the Indian Income Tax Act, 1922, means confirming on
Object of general public utility
a section of the public as distinguished from a specified individual is present, Ahmedabad Rana Caste Association v. CIT, AIR 1972 SC 273 (275): (1972) 3 SCC 475. … to benefit a section of the public as distinguished from a specified individual is present, Ahmedabad Rana Caste Association v. CIT, AIR 1972 SC 273 (275): (1972) 3 SCC 475.
Adventure in the nature of trade
to the legal requirements associated with the concept of trade or business, G. Venkataswami Naidu and Co. v. Commissioner of Income Tax, AIR 1959 SC 359 (364): (1959) Supp 1 SCR 646.
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