# mehta jaising combine through mr vijaykumar dhirajlal mehta vs the addl. commissioner of income-tax

Court: Bombay High Court
Date: 2025-04-03
Citation: ITXA/790/2007
Petitioner: mehta jaising combine through mr vijaykumar dhirajlal mehta
Respondent: the addl. commissioner of income-tax

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IlZ1LzFZRXU1clJBNEt1UkN1cE5TSmc9PSIsInZhbHVlIjoiWXhucFdGNWk3d0h0SEpiNDNsQXJBWUdkKzV6azN5eTNNVll6dmhGcEt2YUN2QkdpK01lMUFYU3JYL0FxSFdKSVQ3SGZhT0ZtcmRRUmg3ZmlFMVRCNWc9PSIsIm1hYyI6IjE4ZTQyZmJlYWFmODY3ZWZhZGIwODVhZWQ3NDdiZmViOTcwYmMzMTIzNDY3N2M4MThhM2M3NGIxMWZkOGI4ZTYiLCJ0YWciOiIifQ==?expires=1782776556&signature=894de15fcb62a3d4b8a1cf7c702b2fd77295a12bf23b55e8efb702569d6fa6ab)

## Judgment text (excerpt)

401-ITXA-790-07.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (IT) NO.790 OF 2007 Mehta Jaising Combine ...Appellant Versus The Addl. Commissioner of Income-Tax Special Range-44, Mumbai ...Respondent Mr. Vipul B. Joshi a/w. D. H. Hariya, Mr. Prashant Ghumare for the Appellant. Ms. Mamta Omle for the Respondent. CORAM: ALOK ARADHE, CJ. & M. S. KARNIK, J. DATE: 3rd APRIL, 2025 ORAL JUDGMENT: (PER CHIEF JUSTICE) 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) has been filed by the Assessee. The subject matter of the Appeal pertains to the Assessment Year 1998-1999. The Appeal was admitted on the following substantial question of law: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the status of the Appellant Trust was that of Association of Persons and thus the lower authorities were justified in disallowing interest of Rs.6,60,238/- paid to the beneficiaries under Section 40(b) of the Income Tax Act, 1961 ? 2. The facts giving rise to filing of this Appeal, in nutshell, are that during the material time Mehta Jaising Combine was constituted as a

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