Supreme Court of India
M/s Bangalore Club v. The Commissioner of Wealth Tax & Anr.
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From the headnote
Wealth Tax Act, 1957 – ss.3, 21AA – Liability of Bangalore Club to pay wealth tax – Assessing Officer held that Club was liable to be taxed under 1957 Act – Appeal dismissed by CIT (Appeals) – Appellate Tribunal set aside the orders of the Assessing Officer and CIT (Appeals) – High Court decided in favour of revenue – Review Petition dismissed – Held: s.21AA was introduced in order to prevent tax evasion – It was enacted not to rope in association of persons per se as “one more taxable person” to whom the Act would apply – Bangalore Club is an association of persons and not the creation, by a…
Authorities it was built on
- 1981 K.P. Varghese v. The Income-tax Officer, Ernakulam, and Another
- 1964 P. Vajra Velu Mudaliar v. Special Deputy Collector, Madras & Anr.
- 1968 Ramanlal Gulab Chand Shah Etc. v. State of Gujarat & Ors., Etc.
- 1960 Commissioner of Income-tax, Bombay v. Smt. Indira Balkrishna
- 1997 Commissioner of Wealth Tax, Gujarat-iii, Ahmedabad v. Ellis Bridge Gymkhana Etc. Etc.
- 2015 M/s. Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr.
- 1967 Commissioner of Income Tax, Hyderabad v. M/s. Motor and General Stores (p.) Ltd.
- 2008 Raman Lal Bhai Lal v. State of Gujarat
- 2013 M/s Bangalore Club v. Commissioner of Income Tax & Anr.
- 1997 M/s. Meera and Comp Any, Ludhiana Etc. v. Commissioner of Income Tax, Punjab, J&k and Chandigarh Patiala
- 1973 Sakal Deep Sahai Srivastava v. Union Of. India & Anr.
- 1968 Cricket Club of India Ltd. v. The Bombay Labour Union & Another
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