Supreme Court of India
Commissioner of Income Tax, Bihar v. Bankipur Club Ltd.
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.
6 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the judgments and orders passed by the High Courts covered by Groups A,B,C and D, as stated above, do not E merit any interference.
Judgment, page 16
From the headnote
Income Tax Act, 1961: Section 28(i). Income tax-AYs. 1960-61 to 1964-65, 1974-75 to 1976-77, 1982-83, 1985-86 to 1989-90-Member's clubs/social action groups-Registered as non- profit companies under S.25 of Companies Act-Such clubs received from their members amounts for supply of drinks, refreshments etc. as part of usual privileges, advantages and conveniences available to members or by way of admission fees and periodical subscriptions-Memoranda of Association provided for distribution amongst members, or transfer to· a similar associa- tion as detennined by members, of the surplus amount,
Where later benches applied it
- 2020 Yum! Restaurants (marketing) Private Limited v. Commissioner of Income Tax, Delhi
- 2018 Income Tax Officer, Mumbai v. Venkatesh Premises Cooperative Society Ltd.
- 2016 State of West Bengal and Others v. Calcutta Club Limited
- 2023 Secundrabad Club Etc. v. C.i.t.-v Etc.
- 2014 Madras Bar Association v. Union of India and Another
- 2013 M/s Bangalore Club v. Commissioner of Income Tax & Anr.
Of those, 1 relied on · 2 referred to · 3 mentioned
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