Supreme Court of India
C.I.T. Bombay v. Bar Council of Maharashtra Bar Council of India Bar Council of Gujarat
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that the High Court was right in answering the question in the affirmative and in favour of the assessee.
Judgment, page 11
From the headnote
Income Tax Act, 1961, section 2(15) and 11-Whether the Bar Councils consti tuted under the Advocates Act, 1961, are bodies intended to advance any object of general public utility falling within section 2( 15) for purposes of section 11 of the Act. The income derived by the Bar Council of Maharashtra from securities (inte rest) and other income by way of enrolment fees during the accounting periods relevant to the assessment years 1962-63, 1963-64, 1964-65 was subjected to tax by the Income Tax Officer. Since the Central Government had accorded approval to the assessee for the purpose of
Where later benches applied it
Of those, 1 referred to
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