Supreme Court of India
Commissioner of Wealth Tax, Gujarat-iii, Ahmedabad v. Ellis Bridge Gymkhana Etc. Etc.
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5 Supreme Court benches have cited this judgment.
From the headnote
Wealth Tax Act, 1957 : S.3-Unincorporated Club, an association of persons-Whether could be brought to tax as an 'individua/'-Held, No. Section 3 of the Wealth Tax Act, 1957 provided for charging every individual, Hindu undivided family and company to tax under that Act. The respondent, an unincorporated club, was sought to be assessed as 'individual' to wealth tax for the assessment years 1970-71to1977-78. Its contention that it was not liable to be assessed under that Act at all was rejected by the Wealth Tax Officer. The Appellate Assistant Commissioner took the view that the assessee could
Where later benches applied it
- 2024 The State of Gujarat v. M/s Ambuja Cement Ltd.
- 2013 State of Rajasthan and Others v. M/s. Basant Agrotech (india) Ltd.
- 2024 State of Maharashtra & Anr. v. National Organic Chemical Industries Ltd.
- 2020 M/s Bangalore Club v. The Commissioner of Wealth Tax & Anr.
- 2019 Itc Limited v. Commissioner of Central Excise, Kolkata Iv
Of those, 2 relied on · 3 referred to
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