SUPREME 111, (2000) 84 DLT 540, (2000) 156 TAXATION 644, (2000) 243 ITR 89
Bench: D.P.Wadhwa , N.S.Hegde
PETITIONER:
M/S. CHELMSFORD
Commissioner of Income Tax ), 287 ITR 263 (Karn) ( Commissioner of Income Tax Vs. Bangalore Club ), 243 ITR 89 (SC) ( Chelmsford Club Vs. Commissioner of Income ... ITR 241 (SC) ( CIT Vs. Kumbakonam Mutual Benefit Fund Ltd ), (1997) 226 ITR 97 ( CIT Vs. Bankipur Club Ltd. ) and (2000) 243 ITR 89
Court in the case of Chelmsford Club v. C.I.T. 243 ITR 89 and contended that members of an association who deal with ... ITR 97 and the decision of the Hon'ble Supreme Court in the case of Chelmsford Club v. CIT 243 ITR 89
Construction Federation Ltd. Vs. CIT , 252 ITR 265 (P&H) and
Chelmsford Club, 243 ITR 89 (SC).
3.. Following his findings ... this Court has relied upon
in Chelmsford Club vs. CIT [2000] 243 ITR 89 (SC). It was
held, following the decision of the SC, that
Royal Western India Turf Club (1953) 24 ITR 551 (SC), Chelmsford
Club v. CIT (2000) 243 ITR 89, Haryana State Co-operative Labour and
Construction ... apex Court in Chelmsford Club v. Commissioner of
Income Tax, (2000) 243 ITR 89 would apply where the income earned on
deposits made
Bankipur Club Ltd. ( 1997)
226 ITR 97 (SC) and Chelmsford Club vs. CIT (2000) 243 ITR 89 (SC)
where it is held that contributors ... before an appropriate Bench.
11. In Chelmsford Club vs. CIT (2000) 243 ITR 89 (SC) it was held
that there must be a complete identity
ITR 677 (Guj.)
( iv) CIT vs. Manekbaug Co-operative Housing Soc.Ltd . 208 Taxman
5644 (Guj.)
( v) Chelmsford Club vs. CIT [2000] 243 ITR 89 ... Supreme
Court in the case of Chelmsford Club v. CIT [2000] 243 ITR 89, Royal
Western Turf Club Ltd. - 24 ITR
ITR 732 (AP)
d) CIT Vs J.K.Organisation Ltd (279 ITR 503 (All)
e) Chelmsford Club Vs CIT (243 ITR 89 ... ITR 518,
Delhi).
d) CIT vs Standing Conferences of Public Enterprises (Scope ) (319 ITR 179, Delhi).
e) Chelmsferd Club vs CIT (243 ITR 89
Supreme Court in Chelmsford
Club v. CIT , 243 ITR 89, wherein the Hon'ble Supreme Court had laid down the
3 ITA no.4771 ... view taken in Bankipur Club Ltd. (supra)
, Chelmsford Club vs. CIT,243 ITR 89 (SC) and Dalhousie Institute Vs. AC,
Service
judgment in the case of CIT Vs. Chelmsford Club Ltd. - 243
ITR 89 that the income of a club from interest on fixed deposits, NSCs ... Supreme Court in the case of Chelmsford Club - 243 ITR 89
observed that once the principle of mutuality is being established, it is immaterial
what