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Documents citing Maharashtra State Board Of Technical ... vs Ito 23(2)(2), Mumbai on 28 February, 2019

State Pollution Control Board ... vs Ito, Warad 5(2), Bhubaneswar, ... on 24 October, 2024

ordinate Bench of this Tribunal Mumbai Bench in the case of Maharashtra State Board of Technical Education vs Ito, 176 ITD 47 (Mumbai), wherein, it has been categorically held that every activity of the assessee Board is subject to superintendence, instruction and control of the State P a g e 42 | 44 S.P .No.1 1/CT K/ 2024 ITA N o.3 01/CTK /2 024 Assessment Ye ar : 2017-18 Government. The appellant Board is completely controlled financially as well as administratively by the Government. Consequently, it is held that the appellant herein falls within the definition of 'State' under Article 12 of the Constitution of India. Accordingly, additional ground raised by the assessee stands allowed.
Income Tax Appellate Tribunal - Cuttack Cites 55 - Cited by 0 - Full Document

Maharashtra State Board Of Technical ... vs Ito 23(2)(2), Mumbai on 27 May, 2020

[3] When the appeal was called for hearing learned representatives fairly agreed that the case issue in appeal is now squarely covered by a coordinate bench decision in assessee's own cases for ITA No. 508/Mum/2019 Assessment year: 2011-12 Page 3 of 8 the assessment years 2007-08 and 2010-11 [also reported as Maharashtra State Board of Technical Education vs ITO (176 ITD 47)] wherein the coordinate bench has, inter alia, observed as follows:-
Income Tax Appellate Tribunal - Mumbai Cites 24 - Cited by 0 - Full Document

Ito 23(2)(2), Mumbai vs Maharashtra State Board Of Technical ... on 19 July, 2021

7. We have heard the ld. Authorized Representatives for both the parties, perused the orders of the lower authorities and the material available on record. As observed by us hereinabove, it is a matter of an admitted fact by the ld. Authorized Representative for both the parties, that the issue involved in the present appeal is now squarely covered by the decision of the coordinate bench in the assessee‟s own case for A.Y. 2007-08 and A.Y. 2010-11, viz. Maharashtra State Board of Technical Education Vs. ITO, 176 ITD 47 (Mum). In its aforesaid order, it is inter alia observed by the Tribunal, as under:
Income Tax Appellate Tribunal - Mumbai Cites 28 - Cited by 1 - Full Document

Watco, Bhubaneswar vs Cit(Exemptions), Hyderabad on 27 September, 2022

8. Similarly, in the case of Maharashtra State Board of Technical Education v. ITO [2019] 104 taxmann.com 98 (Mumbai - Trib.) it has been held that Maharashtra State Board of Technical Education, a statutory body established under Maharashtra State Board of Technical Education Act, 1997, being under complete superintendence, and control of State Government financially as well as administratively fall under definition of 'State' as per Article 12 of Constitution of India and therefore, its income is not chargeable to tax.[Annexure-C; Page 22-39]
Income Tax Appellate Tribunal - Cuttack Cites 14 - Cited by 0 - Full Document

Cr. Case/428834/2016 on 12 December, 2019

11. The accused has denied that he was driving the offending vehicle on the date of the incident. PW-5 ASI Nand Kishore is the IO of the case. He has deposed that the RC of offending vehicle was in the name of 'Poorti Rent A Car and Logistic Private Limited, Lajpat Nagar'. He visited the said company and served notice U/s 133 MV Act Ex.PW5/8 to Meenu Narang, Manager of the company. In reply, it was disclosed that vehicle was given to Jai Shree Ram Tours and Travels, belonging to accused Satish. Thereafter, notice U/s 133 MV Act Ex.PW5/9 was given to accused Satish. The notice U/s 133 MV Act Ex.PW5/10 to the Director of the Poorti Rent A Car Private Limited at State v. Satish FIR No. 149/10 P.S.: Najafgarh Page 5 of 8 Mumbai Office and reply was received as Ex.PW5/11. The perusal of the Ex.PW5/11 reflects that it was informed by the company that offending vehicle was given to the accused in the month of December, 2008 in consideration of his outstanding amount due towards the company. The vehicle was given on verbal terms and conditions.
Delhi District Court Cites 11 - Cited by 0 - Full Document

Swasthya Bikash Samiti Scb Midical ... vs Ito(Exemption), Cuttack on 6 June, 2024

8. Similarly, in the case of Maharashtra State Board of Technical Education v. ITO [2019] 104 taxmann.com 98 (Mumbai - Trib.) it has been held that Maharashtra State Board of Technical Education, a statutory body established under Maharashtra State Board of Technical Education Act, 1997, being under complete superintendence, and control of State Government financially as well as administratively fall under definition of 'State' as per Article 12 of Constitution of India and therefore, its income is not chargeable to tax.[Annexure-C; Page 22-39]
Income Tax Appellate Tribunal - Cuttack Cites 19 - Cited by 0 - Full Document

Swasthya Bikash Samiti, Scb Medical ... vs Ito(Exemption), Cuttack on 6 June, 2024

8. Similarly, in the case of Maharashtra State Board of Technical Education v. ITO [2019] 104 taxmann.com 98 (Mumbai - Trib.) it has been held that Maharashtra State Board of Technical Education, a statutory body established under Maharashtra State Board of Technical Education Act, 1997, being under complete superintendence, and control of State Government financially as well as administratively fall under definition of 'State' as per Article 12 of Constitution of India and therefore, its income is not chargeable to tax.[Annexure-C; Page 22-39]
Income Tax Appellate Tribunal - Cuttack Cites 19 - Cited by 0 - Full Document

Swasthya Bikash Samiti, Scb Medical ... vs Ito(Exemption), Cuttack on 6 June, 2024

8. Similarly, in the case of Maharashtra State Board of Technical Education v. ITO [2019] 104 taxmann.com 98 (Mumbai - Trib.) it has been held that Maharashtra State Board of Technical Education, a statutory body established under Maharashtra State Board of Technical Education Act, 1997, being under complete superintendence, and control of State Government financially as well as administratively fall under definition of 'State' as per Article 12 of Constitution of India and therefore, its income is not chargeable to tax.[Annexure-C; Page 22-39]
Income Tax Appellate Tribunal - Cuttack Cites 19 - Cited by 0 - Full Document
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