Supreme Court · 1981 INSC 99 · Decided 22 April 1981
C.I.T. Bombay v. Bar Council of Maharashtra Bar Council of India Bar Council of Gujarat
- Court
- Supreme Court of India
- Citation
- 1981 INSC 99 · [1981] 3 S.C.R. 542
- Case number
- CIVIL APPEAL No. 2115/1980
- Decided
- 22 April 1981
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(15), 11
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 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
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