A. According to Article 136 of the Constitution of India, 1950, and Sections 3(1) and (2) of the Building and Other Construction Workers\' Welfare Cess Act, 1996, along with Rules 3 and 4(1), (2), (3), and (4) of the Building and Other Construction Workers Welfare Cess Rules, 1998, the Labour Cess i...

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Commissioner of Income Tax-I Vs. M/s. Reliance Energy Ltd. (Formerly BSES Ltd.) through its M.D.

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 227 SC

Headnote :

The Income Tax Act of 1961, Section 80IA(5) pertains to infrastructure development and the deduction on profits. The scope of subsection (5) of Section 80-IA is confined to determining the amount of deduction under subsection (1) of Section 80-IA by considering the \'eligible business\' as the \'sol...

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Ghanashyam Mishra and Sons Private Limited through the Authorized Signatory Vs. Edelweiss Asset Reconstruction Company Limited through the Director

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 202 SC

Headnote :

A. Under the Insolvency and Bankruptcy Code, 2016, specifically Sections 7, 30, and 31, once a resolution plan is approved by the Adjudicating Authority, the claims outlined in that plan will be frozen. This plan will be binding on the Corporate Debtor, its employees, members, creditorsâ€”including...

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A.R. Madana Gopal Vs. M/s. Ramnath Publications Pvt. Ltd.

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 194 SC

Headnote :

A. Under Section 20 of the Specific Relief Act, 1963, regarding suits for specific performance of agreements, any delays caused by court procedures cannot be held against the plaintiff when it comes to granting specific performance. The plaintiff did not initiate lawsuits immediately after the Writ...

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Deputy Commissioner of Income Tax Vs. M/s. Pepsi Foods Ltd. (Now Pepsico India Holdings Pvt. Ltd.)

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 180 SC

Headnote :

A. Under Article 14 of the Constitution of India, 1950, and Section 254(2A) of the Income Tax Act, 1961, the third proviso addresses the automatic vacation of stay orders. It was determined that this proviso does not allow for the extension of a stay order beyond 365 days, regardless of whether the...

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Association for Democratic Reforms Vs. Union of India

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 172 SC

Headnote :

A. Under Section 31 of the Reserve Bank of India Act, 1934, Section 29C of the Representation of the People Act, 1951, and Section 131 of the Income Tax Act, 1961, regarding Electoral Bonds - Stay - The petitioner claimed that the Electoral Bonds Scheme permits political party donors to remain anony...

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Tata Consultancy Services Ltd. Vs. Cyrus Investments Pvt. Ltd.

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 170 SC

Headnote :

A. Under Sections 241 and 242 of the Companies Act, 2013, regarding oppression and prejudicial conduct, the Appellate Tribunal\'s findings are upheld. The National Company Law Tribunal (NCLT) addressed each allegation in the complaint and provided clear evidence-based conclusions. The NCLAT did not...

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Bhima Razu Prasad Vs. State represented by Deputy Superintendent of Police, CBI/SPE/ACUII

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 140 SC

Headnote :

A. Limitation Act, 1963, Sections 14 and 29(2) - Insolvency and Bankruptcy Code, 2016, Sections 61 and 239A - Appeal - Limitation - Exclusion of Time - The NCLAT dismissed the respondent\'s objection regarding the appellant\'s delay in filing an appeal against the NCLT\'s order, allowing the appella...

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Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. The Commissioner of Income Tax

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 112 SC

Headnote :

A. Under the Income Tax Act of 1961, specifically Sections 9(1)(iv), 195, and 201, payments made for the use of foreign software are examined to determine if they qualify as royalty and whether they are subject to tax. Payments made by resident Indian end-users or distributors to non-resident softwa...

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Rama Narang Vs. Ramesh Narang

Judgement Date : january/2021, Citation : 2021 Latest Caselaw 28 SC

Headnote :

The Contempt of Courts Act, 1971, Section 2(b) - Companies Act, 1956, Sections 397 and 398 - The petitioner/father\'s lack of cooperation in the company\'s operations - Sons filed an application for oppression within the company and sought an interim measure from the Company Law Board - The petition...

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The Mavilayi Service Cooperative Bank Ltd. Vs. Commissioner of Income Tax, Calicut

Judgement Date : january/2021, Citation : 2021 Latest Caselaw 17 SC

Headnote :

A. Under the Income Tax Act of 1961, specifically Sections 80P(2)(a)(i) and 80P(4), which pertain to Co-operative Societies and income deductions, it is established that the binding ratio of a judgment is determined by the legal principles it articulates, rather than the specific conclusions drawn f...

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M/S TAMIL NADU STATE MARKETING CORPORATION LTD. vs. UNION OF INDIA

Judgement Date : november/2020, Citation : 2020 Latest Caselaw 617 SC

Headnote :

Income Tax Act of 1961, Section 40(a)(iib)

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HINDUSTAN UNILEVER LIMITED vs. STATE OF MADHYA PRADESH

Judgement Date : november/2020, Citation : 2020 Latest Caselaw 595 SC

Headnote :

A. The Prevention of Food Adulteration Act, 1954, specifically Sections 32(F), 7(i), 16(A)(i), and Section 2(ia)(m) in conjunction with Sections 7(i) and 16(1)(a)(i) of the Food Safety and Standards Act, 2006, along with Section 97 of the same Act and Section 6 of the General Clauses Act, 1897, indi...

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NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION vs. COMMISSIONER OF INCOME TAX-V, DELHI

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 507 SC

Headnote :

A. Under the National Cooperative Development Corporation Act of 1962, specifically Sections 9 and 12, and the Income Tax Act of 1961, Section 56, the determination of whether a specific source of income qualifies as business income requires an examination of what constitutes a business activity. Th...

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M/S. BANGALORE CLUB vs. COMMISSIONER OF WEALTH TAX

Judgement Date : september/2020, Citation : 2020 Latest Caselaw 499 SC

Headnote :

IMPORTANTClub - Wealth tax - Individuals forming a club or association that is not intended for business or commercial purposes to generate income or profits are not subject to wealth tax.A. Wealth-Tax Act, 1957 Section 3(1) Bangalore Club - Wealth tax applicability - Only three categories of entiti...

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CENTRE FOR PUBLIC INTEREST LITIGATION vs. UNION OF INDIA

Judgement Date : august/2020, Citation : 2020 Latest Caselaw 456 SC

Headnote :

CRUCIALThe Disaster Management Act - The PM CARES Fund is a public charitable trust and cannot be directed to transfer funds to the NDRF.The Disaster Management Act - The Union of India is not required to create, announce, and implement a National Disaster Management Plan specifically for the COVID-...

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SHREE CHOUDHARY TRANSPORT COMPANY vs. INCOME TAX OFFICER

Judgement Date : july/2020, Citation : 2020 Latest Caselaw 433 SC

Headnote :

CRUCIALIncome Tax - Tax Deduction at Source - It is mandatory to deduct tax from payments made. Failure to comply with this legal requirement will result in consequences as outlined in the Act.A. Income Tax Act, 1961, Sections 40(a)(ia) and 194C - Tax Deductible at Source - Payments to Sub-Contracto...

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SHIV RAJ GUPTA vs. COMMISSIONER OF INCOME-TAX, DELHI IV

Judgement Date : july/2020, Citation : 2020 Latest Caselaw 426 SC

Headnote :

CRUCIALThe appeal process under the Income Tax Act is structured similarly to the provision found in section 100 of the CPC - The High Court is limited to addressing only the substantial questions of law that it has formulated.A. Income Tax Act, 1961, Section 260A - Appeal - Substantial Question of...

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M/S ULTRATECH CEMENT LTD. vs. STATE OF RAJASTHAN

Judgement Date : july/2020, Citation : 2020 Latest Caselaw 424 SC

Headnote :

A. Under Section 33 of the Rajasthan Value Added Tax Act, 2003, and Clause 13 of the Rajasthan Investment Promotion Scheme-2003, regarding Capital Investment Subsidy, the company asserted its entitlement to a 75% subsidy. However, the Board of Infrastructure Development and Investment Institution (B...

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SRI MARTHANDA VARMA vs. STATE OF KERALA

Judgement Date : july/2020, Citation : 2020 Latest Caselaw 419 SC

Headnote :

CRUCIALShebaitship or temple management - Vesting - When an idol is installed, a temple is built, or an endowment is established, the shebaitship is granted to the founder, unless the founder has transferred the shebaitship themselves.A. Under the Travancore Cochin Hindu Religious Institutions Act,...

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COMMERCIAL TAX OFFICER AND ANR. vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED

Judgement Date : june/2020, Citation : 2020 Latest Caselaw 414 SC

Headnote :

IMPORTANTPurchase Tax - The fact that the bottles in question are subject to sales tax when sold as liquor containers does not exempt them from purchase tax liability. The imposition of sales tax at the time of sale does not remove these items from the scope of purchase tax.A. Tamil Nadu General Sal...

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RAMNATH AND CO. vs. COMMISSIONER OF INCOME TAX

Judgement Date : june/2020, Citation : 2020 Latest Caselaw 386 SC

Headnote :

A. Income Tax Act, 1961 Section 80O - Royalty from foreign enterprises - Deduction - Purpose of the provisions - The aim is to encourage Indian industries to provide intellectual property or information related to industrial, commercial, or scientific knowledge to foreign nations, thereby increasing...

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PILCOM vs. C.I.T WEST BENGAL-VII

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 354 SC

Headnote :

The Income Tax Act of 1961, specifically Sections 115BBA, 194E, and 195(2), addresses tax deduction at source. The Assessee in this case is the PAK-INDO-LANKA Joint Management Committee, which was established by the Cricket Control Boards of Pakistan, India, and Sri Lanka to organize the World Cup C...

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VODAFONE IDEA LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 349 SC

Headnote :

A. Under the Income Tax Act of 1961, specifically Sections 143(1D) and 241A, the issue of refunds is addressed. The assessee submitted tax returns for the assessment years 2014-15, 2015-16, 2016-17, and 2017-18, each claiming a refund. The tax department notified the assessee about the withholding o...

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UNION OF INDIA vs. M/S EXIDE INDUSTRIES LTD

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 332 SC

Headnote :

CRUCIALWhen assessing the constitutional validity of a provision, the Court must first verify the existence of the enacting power. Once this power is confirmed, the next step is to determine whether the enacted provision infringes upon any rights protected under Part III of the Constitution.Leave en...

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UNION OF INDIA vs. U.A.E.EXCHANGE CENTRE

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 329 SC

Headnote :

The Foreign Exchange Regulation Act of 1973, Section 29(1)(a), and the Income Tax Act of 1961, Sections 5 and 9, pertain to the status of a liaison office as a permanent establishment in India. The respondent company, incorporated in the UAE, provides remittance services to transfer funds from the U...

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BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 326 SC

Headnote :

Income Tax Act, 1961, Sections 24 and 68 - Cash credit - Deduction - The factual basis on which the Officer formed his opinion in the assessment order regarding the addition of â‚¹2,26,000 was refuted by affidavits and statements from the relevant unregistered dealers during the penalty proceedings....

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YUM!RESTAURANTS (MARKET.) PVT.LTD. vs. C.I.T.,NEW DELHI

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 323 SC

Headnote :

A. Doctrine of Mutuality - Interpretation - The doctrine of mutuality is based on the fundamental principle that an individual cannot conduct business with themselves. Consequently, if the seller and buyer, or the vendor and consumer, or the contributor and participant are essentially the same entit...

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NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 304 SC

Headnote :

A. Under Section 143 of the Income Tax Act, 1961, concerning undisclosed income and the reopening of assessments, the assessing officer is only required to form a prima facie opinion that certain income has escaped assessment when issuing a notice for reopening. The information revealed in the asses...

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RAJASTHAN STATE ELECTRICITY BOARD JAIPUR vs. THE DY. COMMISSIONER OF INCOME TAX (ASSESSMENT)

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 285 SC

Headnote :

IMPORTANTDemand for additional tax - The responsibility to prove that the taxpayer attempted to evade tax lies with the Revenue, which must establish the relevant facts and circumstances.According to Section 143(1-A) of the Income Tax Act, 1961, the demand for additional tax can only be applied when...

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M/S CONNECTWELL INDUSTRIES PVT.LTD. VS. UNION OF INDIA THROUGH THE MINISTRY OF FINANCE

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 257 SC

Headnote :

The Income Tax Act of 1961, specifically Schedule II, Rules 2 and 16, addresses the purchase of property at auction sales and the attachment of property for the recovery of debts. In this case, the sale of property was conducted following an order from the Debt Recovery Tribunal (DRT) concerning a p...

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M/S. SUPER MALLS PRIVATE LIMITED. vs. PRINCIPAL COMMISSIONER OF INCOME TAX 8

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 250 SC

Headnote :

IMPORTANTIncome Tax - Search and Seizure - When the Assessing Officer (AO) for both the searched individual and the other individual is the same, it is adequate for the AO to simply state in the satisfaction note that the documents seized from the searched individual belong to the other individual.A...

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COMMISSIONER OF INCOME TAX UDAIPUR vs. M/S CHETAK ENTERPRISES PVT. LTD.

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 248 SC

Headnote :

The Income Tax Act of 1961, Section 80IA(4)(i)(b), pertains to deductions for operating infrastructure facilities. In this case, the assessee, who was involved in collecting road tax, sought a deduction for the relevant assessment year. An agreement had been made between the previous partnership fir...

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COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT 1

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 240 SC

Headnote :

Sections 391 to 393 of the Companies Act, 1956 and sections 115O, 245O, and 245RR of the Income Tax Act, 1961, along with Rule 37BB of the Income Tax Rules, 1962, pertain to the back buying of shares and the associated tax liability. The ruling states:(a) The communication dated 22.03.2018 will be r...

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INTERNET AND MOBILE ASSOCIATION OF INDIA vs. RESERVE BANK OF INDIA

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 238 SC

Headnote :

IMPORTANTCryptocurrencies, also known as virtual currencies, are not recognized as legal tender; however, they can perform many of the functions of traditional currency.Cryptocurrencies can be classified under the category of \"other similar instruments\" as specified in Section 2(h) of FEMA, 1999.T...

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M/S DALMIA POWER LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1303 SC

Headnote :

The Income Tax Act of 1961, specifically Sections 139(5) and 170(1), addresses the amalgamation of the assessee company. It allows for the submission of a revised return even after the due date. It is the responsibility of the Department to evaluate the total income of the successor company for the...

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MAHARAJA AGRASEN HOSPITAL vs. MASTER RISHABH SHARMA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1270 SC

Headnote :

CRUCIALMedical negligence - The failure to provide medical records for a premature infant for over two years represents serious professional misconduct and a significant deficiency in service by the Hospital and its management.A. Under the Consumer Protection Act, 1986, Section 2(1)(g) regarding Med...

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M/S SESHASAYEE STEELS P. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1201 SC

Headnote :

A. According to Section 2(47)(iv) of the Income Tax Act, 1961 and Section 53A of the Transfer of Property Act, 1882, the transfer of capital assets through a license does not equate to possession. In this case, a license was granted for the purpose of developing land into flats and selling them. How...

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HARBHAJAN SINGH vs. STATE OF PUNJAB

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1197 SC

Headnote :

IMPORTANTReligious institutions are established to serve a public purpose - The classification of properties belonging to religious institutions as a separate and distinct category does not violate Article 14 of the Constitution.A. Constitution of India, 1950 Article 14; Punjab Religious Premises an...

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GREAT EASTERN SHIPPING CO. LTD. vs. STATE OF KARNATAKA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1193 SC

Headnote :

A. Under Article 366(29A)(d) of the Constitution of India and Section 5C of the Karnataka Sales Tax Act, 1957, the transfer of the right to use a tug is considered a deemed sale. In this case, contractors \'let\' and charterers \'hire\' a goods vessel for a duration of six months. The term \'let\' i...

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M/S EMBASSY PROPERTY DEVELOPMENTS PVT. LTD. vs. STATE OF KARNATAKA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1188 SC

Headnote :

IMPORTANTThe decisions made by the Government in the realm of Public Law cannot be subject to judicial review by the NCLT; however, the validity of such decisions can be challenged in the High Court.A. According to Article 226 of the Constitution of India, 1950, the High Court has the authority to i...

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PERKINS EASTMAN ARCHITECTS DPC vs. HSCC (INDIA) LIMITED

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1154 SC

Headnote :

CRUCIALA party with a vested interest in the dispute or its resolution is not qualified to appoint a sole arbitrator.According to Section 11(6) of the Arbitration and Conciliation Act, 1996, a sole arbitrator cannot be appointed by a party, official, or authority that has an interest in the dispute...

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GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1142 SC

Headnote :

IMPORTANTA writ petition may be dismissed on the basis of the existence of an alternative remedy, even after it has been admitted.A. Income Tax Act, 1961 Sections 115QA, 143, and 144 - Buyback of shares - Tax liability - The assessee claims that the \"denial of the assessee\'s liability to be assess...

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ROJER MATHEW vs. SOUTH INDIAN BANK LTD.

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1093 SC

Headnote :

CRUCIALThe Ministry of Law and Justice has been instructed to conduct a \'Judicial Impact Assessment\' for all tribunals established by Parliament and to present the findings to the appropriate legislative authority.Rajan Gogoi, CJI. N.V.Ramana and Sanjiv Khanna, JJ.A. Constitution of India, 1950 Ar...

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UNION OF INDIA vs. ASSOCIATION OF UNIFIED TELECOM SERVICE PROVIDERS OF INDIA

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 1043 SC

Headnote :

A. Indian Telegraph Act, 1885 Section 4 - Recovery of License Fee: Interest and Penalty Imposition - The demand for the license fee was first made in 2003. Although the definition of gross revenue was clear, licensees initially contested its validity regarding the inclusion of certain items. The Cou...

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PRINCIPAL COMMISSIONER OF INCOME TAX MUMBAI vs. M/S I-VEN INTERACTIVE LTD

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 1007 SC

Headnote :

IMPORTANTIncome Tax Act - Assessee must update PAN database upon changing address - The Assessing Officer acted appropriately in sending the notice to the address listed in the PAN database.A. Income Tax Act, 1961 Sections 142(1) and 143(2) Service of Notice - Time-barred - The notice was not delive...

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IDBI BANK LIMITED vs. OFFICIAL LIQUIDATOR, OFFICE OF THE OFFICIAL LIQUIDATOR OF COMPANIES

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 995 SC

Headnote :

A. Companies (Court) Rules, 1959, Rule 101 - Reviving winding up proceedings - The question arises whether a winding up petition can be dismissed solely due to the absence of a prosecuting creditor under Rule 101, or if the Company Court has the authority to instruct the Liquidator to publish an adv...

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CENTRAL BUREAU OF INVESTIGATION vs. ARVIND KHANNA

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 993 SC

Headnote :

Section 23 of the Foreign Contribution (Regulation) Act, 1976 - Quashing of FIR - Sustainability - The respondent is accused of receiving foreign contributions from eight foreign entities without the necessary permission. The funds are claimed to have been given as a gift from the respondent\'s fath...

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DUNCANS INDUSTRIES LTD vs. A.J. AGROCHEM

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 951 SC

Headnote :

IMPORTANT\"The \"Corporate Insolvency Resolution Process\" should not be confused with \"Winding Up Proceedings\".A. According to Section 9 of the Insolvency and Bankruptcy Code, 2016 and Section 16G(1)(c) of the Tea Act, 1953 - Regarding the initiation of the corporate insolvency resolution process...

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STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 943 SC

Headnote :

IMPORTANTIncorporated Clubs are exempt from GST - The doctrine of mutuality applies to these clubs - Services rendered to members of Incorporated Clubs are not subject to Service Tax.A. Article 366(29-A)(e) of the Constitution of India, 1950 - West Bengal Sales Tax Act, 1994, Sections 2(10) and 9 -...

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VASANT GANPAT PADAVE(D) BY LRS vs. ANANT MAHADEV SAWANT (DEAD) THRU LRS.

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 845 SC

Headnote :

IMPORTANTThe classification favoring tenants of minor landlords over those of other landlord categories is arbitrary - This classification violates Article 14.A. Maharashtra Tenancy and Agricultural Lands Act, 1948, Sections 31, 32F and 32G - Notification Requirement - Timeline - As of the tiller da...

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M/S SHREE VISHAL PRINTERS LTD. ETC. ETC vs. REGIONAL PROVIDENT FUND COMMISSIONER

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 821 SC

Headnote :

A. Under Section 16 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, the exemption from the Act\'s provisions is intended for new establishments. This Act is designed to be beneficial, and the initial exemption period of five years, later reduced to three years, was meant to...

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UNION OF INDIA vs. NISAR PALLATHUKADAVIL ALIYAR

Judgement Date : august/2019, Citation : 2019 Latest Caselaw 757 SC

Headnote :

The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act of 1974, specifically Sections 3 and 8(a), along with Section 10 of the Preventive Detention Act of 1950.

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SHAKEENA vs. BANK OF INDIA AND ORS

Judgement Date : august/2019, Citation : 2019 Latest Caselaw 737 SC

Headnote :

A. The Constitution of India, 1950, Article 136; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, Sections 13(4) and 17. Change in the rights of parties - Availability of argument - Debtors requested the annulment of the bank\'s auction sale on th...

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Commissioner of Income Tax v. Laxman Das Khandelwal

Judgement Date : august/2019, Citation : 2019 Latest Caselaw 719 SC

Headnote :

According to Sections 132 and 143(2) of the Income Tax Act, 1961, a reassessment can be challenged on the basis that the Assessing Officer did not have jurisdiction due to the absence of a Notice. If the Assessing Officer, in rejecting a return filed under Section 158 BC(a), conducts an inquiry, he...

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The Principal Commissioner of Income Tax-4, Mumbai v. M/s. S.G. Asia Holdings (India) Pvt. Ltd.

Judgement Date : august/2019, Citation : 2019 Latest Caselaw 716 SC

Headnote :

Section 143(3) of the Income Tax Act, 1961.[Paragraph]

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Commissioner of Income Tax v. Laxman Das Khandelwal

Judgement Date : august/2019, Citation : 2019 Latest Caselaw 715 SC

Headnote :

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The Principal Commissioner of Income Tax-4, Mumbai v. M/s. S.G. Asia Holdings (India) Pvt. Ltd.

Judgement Date : august/2019, Citation : 2019 Latest Caselaw 710 SC

Headnote :

The Income Tax Act of 1961, specifically Sections 92 and 143(3), pertains to transfer pricing and additional assessments. The respondent received a certain amount of brokerage from its parent company. During the assessment proceedings, the respondent was instructed to provide details regarding the p...

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G.J. Raja v. Tejraj Surana

Judgement Date : july/2019, Citation : 2019 Latest Caselaw 605 SC

Headnote :

The Negotiable Instruments Act of 1881, specifically Section 143A (added by the Amendment Act of 2018), along with Section 421 of the Criminal Procedure Code of 1973, provides for the possibility of directing interim compensation. Before this provision was added, there was no legal framework that al...

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Krishna Kumar Rawat v. Union of India

Judgement Date : july/2019, Citation : 2019 Latest Caselaw 600 SC

Headnote :

According to Section 269UD(1) of the Income Tax Act, 1961, regarding the undervaluation of property in a pre-emptive purchase order, the Income Tax Department determined that the property acquired by the appellants was valued significantly lower than the assessment made by the Department\'s valuer....

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Krishna Kumar Rawat v. Union of India

Judgement Date : july/2019, Citation : 2019 Latest Caselaw 594 SC

Headnote :

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Prashanti Medical Services & Research Foundation Vs. Union of India

Judgement Date : july/2019, Citation : 2019 Latest Caselaw 590 SC

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Sunil Vasudeva Vs. Sundar Gupta

Judgement Date : july/2019, Citation : 2019 Latest Caselaw 530 SC

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Ryatar Sahakari Sakkarre Karkhane Niyamit Vs. Asst. Commissioner of Income Tax, C-1

Judgement Date : may/2019, Citation : 2019 Latest Caselaw 451 SC

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JK Jute Mill Mazdoor Morcha Vs. Juggilal Kamlapat Jute Mills Company Ltd. through its Director

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 446 SC

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PR. Commissioner of Income Tax Central Vs. M/s. A.A. Estate Pvt. Ltd.

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 398 SC

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PR. Commissioner of Income Tax Vs. Nokia India Pvt. Ltd.

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 348 SC

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The Principal Commissioner of Income Tax-8 Vs. M/s. Yes Bank Ltd.

Judgement Date : march/2019, Citation : 2019 Latest Caselaw 282 SC

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Commissioner of Income Tax, Jaipur Vs. M/s. Gopal Shri Scrips Pvt. Ltd.

Judgement Date : march/2019, Citation : 2019 Latest Caselaw 256 SC

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Kakadia Builders Pvt. Ltd. Vs. Income Tax Officer Ward 1(3)

Judgement Date : march/2019, Citation : 2019 Latest Caselaw 220 SC

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M/s. Vijay Industries Vs. Commissioner of Income Tax

Judgement Date : march/2019, Citation : 2019 Latest Caselaw 211 SC

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M/s. Vijay Industries Vs. Commissioner of Income Tax

Judgement Date : march/2019, Citation : 2019 Latest Caselaw 209 SC

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Commissioner of Income Tax - I Vs. M/s. Rashtradoot (HUF)

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 191 SC

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DELHI DEVELOPMENT AUTHORITY Vs M/S. KARAMDEEP FINANCE & INVESTMENT PVT. LTD. & ORS.

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 122 SC

Headnote :

The Income Tax Act of 1961 states that the Supreme Court found no error in the Division Bench\'s ruling that overturned the Single Judge\'s order to refund the conversion fee. The petitioner in the writ has made an alternative request for a writ of mandamus, asking the respondents to permit the conv...

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Commissioner of Income Tax (Exemptions), Kolkata Vs. Jagannath Gupta Family Trust

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 76 SC

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Ravi Agrawal Vs. Union of India

Judgement Date : january/2019, Citation : 2019 Latest Caselaw 2 SC

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The Income Tax Officer Vs. Urban Improvement Trust [October 12, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 760 SC

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M/S Larsen and Toubro Limited SCOMI Engineering BHD Vs. Mumbai Metropolitan Region Development Authority [October 3, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 723 SC

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Commissioner of Income Tax Vs. M/S. Classic Binding Industries [AUGUST 20, 2018]

Judgement Date : august/2018, Citation : 2018 Latest Caselaw 569 SC

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Union of India Vs. Mool Chand Khairati Ram Trust [July 9, 2018]

Judgement Date : july/2018, Citation : 2018 Latest Caselaw 446 SC

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M/S. New Okhla Industrial Development Authority Vs. Commissioner of Income Tax â€“ Appeals & Ors. [JULY 02, 2018]

Judgement Date : july/2018, Citation : 2018 Latest Caselaw 421 SC

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Commissioner of Income Tax (TDS Kanpur and ANR. Vs. Canara Bank [JULY 02, 2018]

Judgement Date : july/2018, Citation : 2018 Latest Caselaw 420 SC

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New Okhla Industrial Development Vs. Chief Commissioner of Income Tax & Ors. [JULY 02, 2018]

Judgement Date : july/2018, Citation : 2018 Latest Caselaw 414 SC

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Commissioner of Income Tax, Chennai Vs. S. Ajit Kumar [MAY 2, 2018]

Judgement Date : may/2018, Citation : 2018 Latest Caselaw 334 SC

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Tapan Kumar Dutta Vs. Commissioner of Income Tax, West Bengal [APRIL 24, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 326 SC

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B.L. Passi Vs. Commissioner of Income Tax, Delhi [APRIL 24, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 325 SC

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Addl. Commissioner of Income Tax Vs. Bharat V. Patel [APRIL 24, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 323 SC

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Commissioner of Income Tax-VI Vs. Virtual Soft Systems Ltd. [APRIL 24, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 322 SC

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Deputy Commissioner of Income Tax, Chennai Vs. T. Jayachandran [APRIL 24, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 321 SC

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Income Tax Officer Ward No. 16(2) Vs. M/s TechSpan India Private Ltd. & ANR. [APRIL 24, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 319 SC

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Mahaveer Kumar Jain Vs. Commissioner of Income Tax, Jaipur [APRIL 19, 2018]

Judgement Date : april/2018, Citation : 2018 Latest Caselaw 299 SC

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Board of Control for Cricket in India Vs. Kochi Cricket Pvt. Ltd. and Etc. [March 15, 2018]

Judgement Date : march/2018, Citation : 2018 Latest Caselaw 183 SC

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Indiabulls Housing Finance Limited Vs. M/S. Deccan Chronicle Holdings Limited and Others [FEBRUARY 23, 2018]

Judgement Date : february/2018, Citation : 2018 Latest Caselaw 145 SC

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Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Vs. Commissioner of Income Tax, Gwalior [February 16, 2018]

Judgement Date : february/2018, Citation : 2018 Latest Caselaw 113 SC

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Kalawati (D) Through LRs. & Ors. Vs. Rakesh Kumar & Ors. [February 16, 2018]

Judgement Date : february/2018, Citation : 2018 Latest Caselaw 111 SC

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Maxopp Investment Ltd. Vs. Commissioner of Income Tax, New Delhi [FEBRUARY 12, 2018]

Judgement Date : february/2018, Citation : 2018 Latest Caselaw 97 SC

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Commissioner of Income Tax Mumbai Vs. M/S. Essar Teleholdings Ltd. Through Its Manager [JANUARY 31, 2018]

Judgement Date : january/2018, Citation : 2018 Latest Caselaw 55 SC

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National Travel Services Vs. Commissioner of Income Tax, Delhi, VIII [January 18, 2018]

Judgement Date : january/2018, Citation : 2018 Latest Caselaw 22 SC

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Deputy Commissioner of Income-Tax, Circle 11 (1), Bangalore Vs. M/S. Ace Multi Axes Systems Ltd. [5th December, 2017]

Judgement Date : december/2017, Citation : 2017 Latest Caselaw 855 SC

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Director of Income Tax, Circle 26(1) New Delhi Vs. S.R.M.B. Dairy Farming (P) Ltd. [November 23, 2017]

Judgement Date : november/2017, Citation : 2017 Latest Caselaw 827 SC

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Sedco Forex International Inc. Through itâ€™s Constituted Attorney Mr. Navin Sarda Vs. Commissioner of Income Tax, Meerut & ANR. [OCTOBER 30, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 764 SC

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Federation of Indian Mineral Industries & ors. Vs. Union of India & ANR. [October 13, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 749 SC

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Plastiblends India Limited Vs. Addl. Commissioner of Income Tax, Mumbai & ANR. [OCTOBER 9, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 730 SC

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Commissioner of Income Tax Vs. Balbir Singh Maini [October 04, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 723 SC

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Dushyant N. Dalal and another Vs. Securities and Exchange Board of India [October 04, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 717 SC

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The Royal Bank of Scotland Plc Vs. Axis Bank Limited & Ors. [AUGUST 25, 2017]

Judgement Date : august/2017, Citation : 2017 Latest Caselaw 609 SC

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Justice K S Puttaswamy (Retd.), and ANR. Vs. Union of India and Ors. [AUGUST 24, 2017]

Judgement Date : august/2017, Citation : 2017 Latest Caselaw 604 SC

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Commissioner of Income Tax â€“ 1, Mumbai Vs. M/S. Hindustan Petroleum Corporation Ltd. [AUGUST 3, 2017]

Judgement Date : august/2017, Citation : 2017 Latest Caselaw 540 SC

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Godrej & Boyce Manufacturing Company Limited Vs. Dy. Commissioner of Income-Tax & ANR. [MAY 8, 2017]

Judgement Date : may/2017, Citation : 2017 Latest Caselaw 418 SC

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M/s. Palam Gas Service Vs. Commissioner of Income Tax [MAY 03, 2017]

Judgement Date : may/2017, Citation : 2017 Latest Caselaw 401 SC

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Formula One World Championship Ltd. Vs. Commissioner of Income Tax, International Taxation â€“ 3, Delhi & Anr. [APRIL 24, 2017]

Judgement Date : april/2017, Citation : 2017 Latest Caselaw 361 SC

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The Commissioner of Income Tax, Ahmedabad Vs. Equinox Solution Pvt. Ltd. [April 18, 2017]

Judgement Date : april/2017, Citation : 2017 Latest Caselaw 331 SC

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M/S. Mcdowell & Company Ltd. Vs. Commissioner of Income-Tax, Karnataka Central, Bangalore [March 09, 2017]

Judgement Date : march/2017, Citation : 2017 Latest Caselaw 223 SC

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Director of Income Tax (It) Vs. A.P. Moller Maersk AS [FEBRUARY 17, 2017]

Judgement Date : february/2017, Citation : 2017 Latest Caselaw 148 SC

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Manoranjana Sinh @ Gupta Vs. Central Bureau of Investigation [FEBRUARY 6, 2017]

Judgement Date : february/2017, Citation : 2017 Latest Caselaw 106 SC

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M/S. Southern Motors Vs. State of Karnataka and Others [JANUARY 18, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 51 SC

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Sandeep Singh Vs. Union of India and Ors. [JANUARY 13, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 48 SC

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Commissioner Central Excise, Bangalore Vs. M/s. United Spirits Ltd. & ANR. [January 05, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 26 SC

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Gopal and Sons (HUF) Vs. CIT Kolkata - XI [JANUARY 04, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 20 SC

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C.I.T. & ANR. Vs. M/S Yokogawa India Ltd. [DECEMBER 16, 2016]

Judgement Date : december/2016, Citation : 2016 Latest Caselaw 931 SC

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Union of India & Ors. Vs. Paliwal Overseas Pvt. Ltd. [DECEMBER 02, 2016]

Judgement Date : december/2016, Citation : 2016 Latest Caselaw 867 SC

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Bismillah Be (Dead) by L.Rs. VS. Majeed Shah [November 29, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 852 SC

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Vatsala Shenoy Vs. Joint Commissioner of Income Tax (Assessment), Mysore [OCTOBER 18, 2016]

Judgement Date : october/2016, Citation : 2016 Latest Caselaw 751 SC

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The Additional Commissioner of Commercial Taxes, Bangalore Vs. Ayili Stone Industries Etc. Etc. [October 18, 2016]

Judgement Date : october/2016, Citation : 2016 Latest Caselaw 747 SC

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Hiral P. Harsora and Ors. Vs. Kusum Narottamdas Harsora and Ors. [October 6, 2016]

Judgement Date : october/2016, Citation : 2016 Latest Caselaw 735 SC

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M/S. Shasun Chemicals and Drugs Ltd. Vs. Commissioner of Income Tax-II, Chennai [September 16, 2016]

Judgement Date : september/2016, Citation : 2016 Latest Caselaw 666 SC

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Union of India & ANR. Vs. M/S Indusind Bank Ltd. & ANR. [September 15, 2016]

Judgement Date : september/2016, Citation : 2016 Latest Caselaw 656 SC

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Babita Lila & another Vs. Union of India [August 31, 2016]

Judgement Date : august/2016, Citation : 2016 Latest Caselaw 603 SC

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Babita Lila & Another Vs. Union of India [AUGUST 31, 2016]

Judgement Date : august/2016, Citation : 2016 Latest Caselaw 593 SC

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Gujarat Urja Vikas Nigam Ltd. Vs. Essar Power Limited [AUGUST 09, 2016]

Judgement Date : august/2016, Citation : 2016 Latest Caselaw 552 SC

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Commissioner of Income Tax, Kochi Vs. Trans Asian Shipping Services (P) Ltd. [JULY 05, 2016]

Judgement Date : july/2016, Citation : 2016 Latest Caselaw 469 SC

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Anita International Vs. Tungabadra Sugar Works Mazdoor Sangh â€“ and others [July 04, 2016]

Judgement Date : july/2016, Citation : 2016 Latest Caselaw 458 SC

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Commissioner of Income Tax, Mumbai Vs. Amitabh Bachchan [MAY 11, 2016]

Judgement Date : may/2016, Citation : 2016 Latest Caselaw 374 SC

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Commissioner of Income Tax, Gujarat Central Vs. Saurasthra Cement & Chem. Industries Ltd. [MAY 02, 2016]

Judgement Date : may/2016, Citation : 2016 Latest Caselaw 333 SC

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VLS Finance Ltd. & ANR. Vs. Commissioner of Income Tax & ANR. [APRIL 28, 2016]

Judgement Date : april/2016, Citation : 2016 Latest Caselaw 323 SC

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ITC Limited Gurgaon Vs. Commissioner of I.T. (TDS) Delhi [April 26, 2016]

Judgement Date : april/2016, Citation : 2016 Latest Caselaw 312 SC

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Visvesvaraya Technological University Vs. Assistant Commissioner of Income Tax [April 22, 2016]

Judgement Date : april/2016, Citation : 2016 Latest Caselaw 304 SC

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C.I.T.-4, Mumbai Vs. M/S Kotak Securities Ltd. [MARCH 29, 2016]

Judgement Date : march/2016, Citation : 2016 Latest Caselaw 255 SC

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Commissioner of Income Tax Vs. M/S. Meghalaya Steels Ltd. [March 09, 2016]

Judgement Date : march/2016, Citation : 2016 Latest Caselaw 224 SC

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M/S Jagraon Exports Vs. C.I.T-I Ludhiana [FEBRUARY 18, 2016]

Judgement Date : february/2016, Citation : 2016 Latest Caselaw 166 SC

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M/S. Ganapathy & Co., Bangalore Vs. The Commissioner, Income Tax Bangalore [JANUARY 18, 2016]

Judgement Date : january/2016, Citation : 2016 Latest Caselaw 49 SC

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Commr. of Income Tax - XVIII, Delhi Vs. Bank of Nova Scotia [January 07, 2016]

Judgement Date : january/2016, Citation : 2016 Latest Caselaw 27 SC

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LIC of India Vs. Insure Policy Plus Services Pvt. Ltd. & Ors [December 29, 2015]

Judgement Date : december/2015, Citation : 2015 Latest Caselaw 843 SC

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Sodexo Svc India Private Limited Vs. State of Maharashtra & Ors. [DECEMBER 09, 2015]

Judgement Date : december/2015, Citation : 2015 Latest Caselaw 803 SC

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SEBI through Its Chairman Vs. Roofit Industries Ltd. [NOVEMBER 26, 2015]

Judgement Date : november/2015, Citation : 2015 Latest Caselaw 769 SC

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Unitech Ltd. & ANR. Vs. Union of India & ANR. [NOVEMBER 4, 2015]

Judgement Date : november/2015, Citation : 2015 Latest Caselaw 739 SC

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Satya Pal Anand Vs. State of M.P. and Others [August 25, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 557 SC

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M/S Japan Airlines Co. Ltd. Vs. Commissioner of Income Tax, New Delhi [AUGUST 04, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 496 SC

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Oil & Natural Gas Corporation Ltd. Vs. Commissioner of Income Tax & ANR. [July 01, 2015]

Judgement Date : july/2015, Citation : 2015 Latest Caselaw 407 SC

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Oil & Natural Gas Corporation Limited Vs. Commissioner of Income Tax & ANR. [July 01, 2015]

Judgement Date : july/2015, Citation : 2015 Latest Caselaw 406 SC

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Seshasayee Paper & Boards Limited Vs. Deputy Commissioner of Income Tax [May 15, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 398 SC

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Commissioner of Income Tax-19 Mumbai Vs. M/S. Sarkar Builders [MAY 15, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 394 SC

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Joshi Technologies International Inc. Vs. Union of India & Ors. [May 14, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 383 SC

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M/S. Dharampal Satyapal Ltd. Vs. Deputy Commissioner of Central Excise, Gauhati & Ors. [May 14, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 382 SC

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Director General of Income Tax (Investigation) Pune & Ors. Vs. M/s. Spacewood Furnishers Pvt. Ltd. & Ors. [May 13, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 373 SC

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Commissioner of Income Tax, Kerala Vs. M/S. Travancore Sugars & Chemicals Ltd. [May 07, 2015]

Judgement Date : may/2015, Citation : 2015 Latest Caselaw 360 SC

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Jeyar Consultant & Investment Pvt. Ltd. Vs. Commissioner of Income Tax, Madras [April 01, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 258 SC

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Commissioner of Income Tax, Gauhati & Ors. Vs. M/S. Sati Oil Udyog Ltd. & ANR. [March 24, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 232 SC

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M/S. Queen's Educational Society Vs. Commissioner of Income Tax [March 16, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 205 SC

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Premier Breweries Ltd., Karnataka Vs. Commissioner of Income Tax, Cochin [March 10, 2015]

Judgement Date : march/2015, Citation : 2015 Latest Caselaw 174 SC

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Videocon International Ltd. Vs. Securities & Exchange Board of India [January 13, 2015]

Judgement Date : january/2015, Citation : 2015 Latest Caselaw 24 SC

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Union of India & Ors. Vs. M/S. Agarwal Iron Industries [November 12, 2014]

Judgement Date : november/2014, Citation : 2014 Latest Caselaw 697 SC

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KSL & Industries Ltd. Vs. M/S Arihant Threads Ltd. & Ors. [OCTOBER 27, 2014]

Judgement Date : october/2014, Citation : 2014 Latest Caselaw 671 SC

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Madras Bar Association Vs. Union of India and another [September 25, 2014]

Judgement Date : september/2014, Citation : 2014 Latest Caselaw 621 SC

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Manzoor Ali Khan Vs. Union of India & Ors. [August 06, 2014]

Judgement Date : august/2014, Citation : 2014 Latest Caselaw 483 SC

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Sh. Sanjeev Lal Etc. Etc. Vs. Commissioner of Income Tax, Chandigarh & ANR. [JULY 01, 2014]

Judgement Date : july/2014, Citation : 2014 Latest Caselaw 412 SC

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Commnr. of Income Tax-VII, New Delhi Vs. Punjab Stainless Steel Industries [May 5, 2014]

Judgement Date : may/2014, Citation : 2014 Latest Caselaw 325 SC

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Commissioner of Wealth Tax, Rajkot Vs. Estate of Late Hmm Vikramsinhji of Gondal [APRIL 16, 2014]

Judgement Date : april/2014, Citation : 2014 Latest Caselaw 272 SC

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Commissioner of Income Tax - III Vs. M/S.Calcutta Knitwears, Ludhiana [MARCH 12, 2014]

Judgement Date : march/2014, Citation : 2014 Latest Caselaw 175 SC

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Dr. Suhas H. Pophale Vs. Oriental Insurance Co. Ltd. and Its Estate Officer [February 11, 2014]

Judgement Date : february/2014, Citation : 2014 Latest Caselaw 86 SC

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Sasi Enterprises Vs. Assistant Commissioner of Income Tax [January 30, 2014]

Judgement Date : january/2014, Citation : 2014 Latest Caselaw 66 SC

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Biswanath Bhattacharya Vs. Union of India & Others [January 21, 2014]

Judgement Date : january/2014, Citation : 2014 Latest Caselaw 40 SC

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Sadashiv Prasad Singh Vs. Harendar Singh & Ors. [January 8, 2014]

Judgement Date : january/2014, Citation : 2014 Latest Caselaw 17 SC

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Chironjilal Sharma HUF Vs. Union of India And Others [NOVEMBER 26, 2013]

Judgement Date : november/2013, Citation : 2013 Latest Caselaw 822 SC

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MAK Data P. Ltd. Vs. Commissioner of Income Tax-II [October 30, 2013]

Judgement Date : october/2013, Citation : 2013 Latest Caselaw 763 SC

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M/s. Arcot Textile Mills Ltd. Vs. The Regional Provident Fund Commissioner and others [October 18, 2013]

Judgement Date : october/2013, Citation : 2013 Latest Caselaw 738 SC

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Commissioner of Income Tax Vs. M/s Excel Industries Ltd. [October 8, 2013]

Judgement Date : october/2013, Citation : 2013 Latest Caselaw 731 SC

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Commissioner of Income Tax, Gujarat Vs. Gujarat Fluoro Chemicals [SEPTEMBER 18, 2013]

Judgement Date : september/2013, Citation : 2013 Latest Caselaw 672 SC

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State of Punjab Vs. Madan Mohan Lal Verma [August 12, 2013]

Judgement Date : august/2013, Citation : 2013 Latest Caselaw 538 SC

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Commissioner of Income Tax & Ors. Vs. Chhabil Dass Agarwal [AUGUST 08, 2013]

Judgement Date : august/2013, Citation : 2013 Latest Caselaw 537 SC

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The Official Liquidator, U.P. and Uttarakhand Vs. Allahabad Bank and others [March 12, 2013]

Judgement Date : march/2013, Citation : 2013 Latest Caselaw 191 SC

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Union of India & Ors. Vs. Debts Recovery Tribunal Bar Association & ANR. [January 22, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 68 SC

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M/S. Bangalore Club Vs. Commissioner of Income Tax & ANR. [January 14, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 49 SC

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M/S I.C.D.S. Ltd. Vs. Commissioner of Income Tax, Mysore & ANR. [January 14, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 47 SC

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The Assistant Commissioner of Income Tax, Chennai Vs. M/S A.R. Enterprises [January 14, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 46 SC

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C.N. Paramsivan & Anr. Vs. Sunrise Plaza TR. Partner & Ors. [January 9, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 35 SC

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Tara Chand & Ors. Vs. Gram Panchayat Jhupa Khurd & Ors. [November 6, 2012]

Judgement Date : november/2012, Citation : 2012 Latest Caselaw 635 SC

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M/s New Horizon Sugar Mills Ltd. Vs. Govt. of Pondicherry [September 27, 2012]

Judgement Date : september/2012, Citation : 2012 Latest Caselaw 541 SC

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Tehri Hydro Development Corporation Ltd. & ANR. Vs. Jai Prakash Association Ltd. [September 25, 2012]

Judgement Date : september/2012, Citation : 2012 Latest Caselaw 529 SC

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M/s. Sundaram Finance Ltd. Vs. Assistant Commissioner of Income Tax, Chennai [September 11, 2012]

Judgement Date : september/2012, Citation : 2012 Latest Caselaw 489 SC

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Sahara India Real Estate Corporation Limited & Ors. Vs. Securities and Exchange Board of India & ANR. [August 31, 2012]

Judgement Date : august/2012, Citation : 2012 Latest Caselaw 462 SC

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Columbia Sportswear Vs. Director of Income Tax, Bangalore [July 30, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 390 SC

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Nitin Gunwant Shah Vs. Indian Bank & Ors. [July 10, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 350 SC

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Kesri Commissariat & others &. Vs. Ministry of Food and Civil Supplies, Govt. of Maharashtra, Mumbai & ANR. [April 3, 2012]

Judgement Date : april/2012, Citation : 2012 Latest Caselaw 210 SC

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Absar Alam @ Afsar Alam Vs. State of Bihar [February 7, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 97 SC

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Rattan Bai & ANR. Vs. Ram Dass & Ors. [February 06, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 96 SC

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Rajendra Prasad Bagaria Vs. Pharmacy Council of State of Rajasthan & ANR. [February 6, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 95 SC

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Bangalore City Cooperative Housing Society Ltd. Vs. State of Karnataka and others. [February 2, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 88 SC

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Sudevanand Vs. State Through CBI [January 19, 2012]

Judgement Date : january/2012, Citation : 2012 Latest Caselaw 53 SC

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Union of India and Ors. Vs. M/s Nitdip Textile Processors Pvt. Ltd. and Another

Judgement Date : november/2011, Citation : 2011 Latest Caselaw 815 SC

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The National Textile Corporation Ltd. Vs. Nareshkumar Badrikumar Jagad & Ors.

Judgement Date : september/2011, Citation : 2011 Latest Caselaw 664 SC

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Arun Kumar Aggarwal Vs. State of Madhya Pradesh & Ors.

Judgement Date : september/2011, Citation : 2011 Latest Caselaw 654 SC

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Coromandel Indag Products (P) Ltd. Vs. Garuda Chit & Trading Co. P. Ltd. & ANR.

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 592 SC

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M/s Citadel Fine Pharmaceuticals Vs. M/s Ramaniyam Real Estates P. Ltd. & ANR.

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 583 SC

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Kesar Enterprises Ltd. Vs. State of U.P. & Ors.

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 481 SC

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Guffic Chem P. Ltd. Vs C.I.T., Belgaum & ANR

Judgement Date : march/2011, Citation : 2011 Latest Caselaw 223 SC

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Pramod Buildings & Developers (P) Ltd. Vs. Shanta Chopra

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 171 SC

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RBF Rig Corporation, Mumbai Vs The Commissioner of Customs (Imports), Mumbai

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 102 SC

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Jt. C. I. T., Mumbai Vs M/s Rolta India Ltd.

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 25 SC

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Paramjit Singh Vs Director, Public Instructions & Ors. (December 16, 2010)

Judgement Date : december/2010, Citation : 2010 Latest Caselaw 950 SC

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The Institute of Chartered Accountants of India Vs Vimal Kumar Surana (December 01, 2010)

Judgement Date : december/2010, Citation : 2010 Latest Caselaw 905 SC

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Bhai Jaspal Singh and ANR Vs Assistant Commissioner of Commercial Taxes and Ors (22 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 796 SC

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Brij Lal & Ors Vs Commissioner of Income Tax, Jalandhar (21 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 788 SC

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Man Kaur (Dead) by LRS. Vs. Hartar Singh Sangha (5 October 2010)

Judgement Date : october/2010, Citation : 2010 Latest Caselaw 737 SC

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Commissioner of Sales Tax U.P., Lucknow Vs. M/S. Sanjiv Fabrics [2010] INSC 730 (10 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 664 SC

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M/S. Techno Shares & Stocks Ltd. Vs. Commissioner of Income Tax-Iv [2010] INSC 724 (9 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 658 SC

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Ge India Technology Cen.P.Ltd. Vs. Commr.Of I.T.& ANR. [2010] INSC 722 (9 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 656 SC

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James Vs. State of Kerala [2010] INSC 694 (31 August 2010)

Judgement Date : august/2010, Citation : 2010 Latest Caselaw 626 SC

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Ajmera Hng.Corp.& Anr.Etc.Etc. Vs. Commissioner of Income Tax [2010] INSC 654 (20 August 2010)

Judgement Date : august/2010, Citation : 2010 Latest Caselaw 596 SC

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Rajeswar Tiwari & Ors. Vs. Nanda Kishore Roy [2010] INSC 652 (19 August 2010)

Judgement Date : august/2010, Citation : 2010 Latest Caselaw 594 SC

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C.I.T.,Delhi Vs. M/S.Bharti Cellular Ltd. [2010] INSC 625 (12 August 2010)

Judgement Date : august/2010, Citation : 2010 Latest Caselaw 567 SC

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Commnr. Of Income Tax, Gujarat Vs. M/S.Saurashtra Cement & Chem.Indus.Ltd. [2010] INSC 473 (9 July 2010)

Judgement Date : july/2010, Citation : 2010 Latest Caselaw 489 SC

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M/S.Kanchanganga Sea Foods Ltd. Vs. Commnr. of Income Tax [2010] INSC 461 (7 July 2010)

Judgement Date : july/2010, Citation : 2010 Latest Caselaw 458 SC

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C.I.T.,Mumbai Vs. M/S.Walfort Share & Stock Brokers P.Ltd. [2010] INSC 480 (6 July 2010)

Judgement Date : july/2010, Citation : 2010 Latest Caselaw 451 SC

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M/S Speedline Agencies Vs. M/S T.Stanes & Co.Ltd. [2010] INSC 423 (14 May 2010)

Judgement Date : may/2010, Citation : 2010 Latest Caselaw 400 SC

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Jt.Commr.Of Income Tax,Surat Vs. Saheli Leasing & Industries Ltd. [2010] INSC 369 (7 May 2010)

Judgement Date : may/2010, Citation : 2010 Latest Caselaw 362 SC

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Amal Kumar Ghosh & Ors. Vs. Basanta Kumar Almal [2010] INSC 325 (28 April 2010)

Judgement Date : april/2010, Citation : 2010 Latest Caselaw 320 SC

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M/S. Swaraj Engines Ltd. Vs. Asst.Commnr., Income Tax, Chandigarh & ANR [2010] INSC 263 (6 April 2010)

Judgement Date : april/2010, Citation : 2010 Latest Caselaw 254 SC

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Commnr. of Income Tax, Indore Vs. Pawan Kumar Laddha [2010] INSC 262 (6 April 2010)

Judgement Date : april/2010, Citation : 2010 Latest Caselaw 253 SC

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Assistant Commr.Of I.T.Vadadara Vs. M/S Elecon Engineering Co.Ltd. [2010] INSC 149 (26 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 162 SC

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Securities & Exchange Board of India Vs. Ajay Agarwal [2010] INSC 148 (25 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 161 SC

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M/S. Dynamic Orthopedics P.Ltd. Vs. Commissioner of Income Tax, Kerala [2010] INSC 126 (16 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 136 SC

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C.I.T.,Ahmedabad Vs. M/S.Mastek Ltd. [2010] INSC 120 (10 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 130 SC

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TRF Ltd. Vs. Commnr. of Income Tax [2010] INSC 119 (9 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 127 SC

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M/S The Totgar's Co-Op.Sale Sty.Ltd. Vs. Income-Tax Officer, Karnataka [2010] INSC 92 (8 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 120 SC

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M/S. Sanghvi Reconditioners Pvt. Ltd. Vs. Union of India & Ors. [2010] INSC 88 (5 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 116 SC

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Asstt.Commr.Of Income Tax & ANR. Vs. M/S Hotel Blue Moon [2010] INSC 83 (2 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 110 SC

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C.I.T.,Nashik Vs. Shri Satpuda Tapi Parisar Ssk Ltd. [2010] INSC 114 (20 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 82 SC

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C.I.T. Vs. M/S.British Airways [2010] INSC 113 (20 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 81 SC

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C.I.T..Mumbai Vs. M/S.Emptee Poly-Yarn Pvt.Ltd. [2010] INSC 59 (20 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 79 SC

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Commnr. of Income Tax, Delhi Vs. Jindal Equip.Leas.& Consult.Service Ltd. [2010] INSC 112 (19 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 77 SC

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Commnr. of Income Tax, Delhi Vs. M/S. Kelvinator of India Ltd. [2010] INSC 53 (18 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 69 SC

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Commr.Of Income Tax-V,New Delhi Vs. M/S Oracle Software India Ltd. [2010] INSC 41 (13 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 46 SC

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Navin Jindal Vs. Assistant Commissioner of Income Tax [2010] INSC 31 (11 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 33 SC

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M/S. Southern Technologies Ltd. Vs. Joint Commnr. of Income Tax, Coimbatore [2010] INSC 30 (11 January 2010)

Judgement Date : january/2010, Citation : 2010 Latest Caselaw 32 SC

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Income Tax Officer, Udaipur Vs. M/S Arihant Tiles & Marbles(P)Ltd. [2009] INSC 1769 (2 December 2009)

Judgement Date : december/2009, Citation : 2009 Latest Caselaw 958 SC

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M/S Mepco Industries Ltd.Madurai Vs. Commr.Of Income Tax & ANR. [2009] INSC 1745 (19 November 2009)

Judgement Date : november/2009, Citation : 2009 Latest Caselaw 934 SC

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C.I.T,New Delhi Vs. M/S Maruti Udyog Ltd. [2009] INSC 1682 (28 October 2009)

Judgement Date : october/2009, Citation : 2009 Latest Caselaw 871 SC

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Assam Text Book Produn.& Pubn.Corp.Ltd. Vs. Commr.of Income Tax, Gauhati [2009] INSC 1656 (20 October 2009)

Judgement Date : october/2009, Citation : 2009 Latest Caselaw 845 SC

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Nectar Beverages Pvt. Ltd. Vs. Deputy Commnr. of Income Tax [2009] INSC 1145 (6 July 2009)

Judgement Date : july/2009, Citation : 2009 Latest Caselaw 515 SC

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K.K. Ahuja Vs. V.K. Vora & ANR. [2009] INSC 1141 (6 July 2009)

Judgement Date : july/2009, Citation : 2009 Latest Caselaw 511 SC

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Commr.Of Income Tax,Simla Vs. M/S Green World Corporation [2009] INSC 950 (6 May 2009)

Judgement Date : may/2009, Citation : 2009 Latest Caselaw 472 SC

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Commnr. of Income Tax, Kanpur Vs. J.K. Charitable Trust, Kanpur [2008] INSC 1887 (7 November 2008)

Judgement Date : november/2008, Citation : 2008 Latest Caselaw 978 SC

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PNB Finance Ltd. Vs. Commissioner of Income Tax-I, New Delhi [2008] INSC 1883 (6 November 2008)

Judgement Date : november/2008, Citation : 2008 Latest Caselaw 974 SC

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Commr.of Income Tax,Rajkot Vs. M/S Gujarat Siddhi Cement Ltd. [2008] INSC 1758 (17 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 917 SC

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Commnr. of Income Tax, Kolhapur Vs. Ratnakar Bank Ltd. [2008] INSC 1711 (13 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 870 SC

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Commnr. of Income Tax, Kolhapur Vs. Industrial Development Bank of India Ltd [2008] INSC 1710 (13 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 869 SC

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Commnr. of Income Tax, Kolhapur Vs. ICICI Bank Ltd. [2008] INSC 1709 (13 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 868 SC

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C.I.T.-Ii, Tiruchirapalli Vs. City Union Bank Ltd. [2008] INSC 1708 (13 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 867 SC

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Vijay Ship Breaking Corpn. & Ors. Vs. Commnr. of Income Tax, Ahmedabad [2008] INSC 1687 (1 October 2008)

Judgement Date : october/2008, Citation : 2008 Latest Caselaw 846 SC

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Commnr. of Income Tax, Madras Vs. M/S. Ponni Sugars & Chemicals Ltd. [2008] INSC 1565 (16 September 2008)

Judgement Date : september/2008, Citation : 2008 Latest Caselaw 824 SC

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K.Puttaraju Vs. A.Hanumegowda [2008] INSC 1554 (15 September 2008)

Judgement Date : september/2008, Citation : 2008 Latest Caselaw 813 SC

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Assistant Commnr., Income Tax, Rajkot Vs. Saurashtra Kutch Stock Exchange Ltd [2008] INSC 1550 (15 September 2008)

Judgement Date : september/2008, Citation : 2008 Latest Caselaw 809 SC

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Commr. of Income Tax,Chennai Vs. M/S Modern Eng.Constrn.Co-Op.Sty.Ltd. [2008] INSC 1503 (4 September 2008)

Judgement Date : september/2008, Citation : 2008 Latest Caselaw 762 SC

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Commr.of Income Tax, Dehradun & ANR. Vs. M/S Enron Oil & Gas India Ltd. [2008] INSC 1483 (2 September 2008)

Judgement Date : september/2008, Citation : 2008 Latest Caselaw 742 SC

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Shivanand Gaurishankar Baswanti Vs. Laxmi Vishnu Textile Mills & Ors. [2008] INSC 1102 (11 July 2008)

Judgement Date : july/2008, Citation : 2008 Latest Caselaw 605 SC

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M/S Steel Authority of India Ltd. Vs. Sales Tax Officer,Rourkela-I Circle&Ors [2008] INSC 1084 (10 July 2008)

Judgement Date : july/2008, Citation : 2008 Latest Caselaw 587 SC

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Aslam Mohd. Merchant Vs. Competent Authority & Ors. [2008] INSC 1052 (8 July 2008)

Judgement Date : july/2008, Citation : 2008 Latest Caselaw 555 SC

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American Hotel & Lodging Assn.Edunl.Inst Vs. Central Board of Direct Taxes & Ors. [2008] INSC 866 (9 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 499 SC

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M. Natarajan Vs. State By Inspector of Police, Spe, Cbi, Acb Chennai [2008] INSC 828 (7 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 461 SC

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R & B Falcon (A) Pty Ltd. Vs. Commissioner of Income Tax [2008] INSC 821 (6 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 454 SC

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Commr.Of Income Tax-Ii,Chandigarh Vs. M/S Swaraj Engines Ltd. [2008] INSC 810 (6 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 443 SC

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Commissioner of Income Tax,Thiruvanathapuram Vs. Joseph Valakuzhy [2008] INSC 807 (6 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 440 SC

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Sree Ayyanar Spinning & Weaving M.Ltd. Vs. Commissioner of Income Tax [2008] INSC 779 (1 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 412 SC

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B. Desraj Vs. C.I.T. Salem [2008] INSC 768 (1 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 401 SC

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Sudarshan Silks & Sarees Vs. Commissioner of Income Tax, Karnataka [2008] INSC 644 (11 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 399 SC

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Pradip J. Mehta Vs. Commissioner of Income Tax,Ahmedabad [2008] INSC 643 (11 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 398 SC

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M/S Sahara India (Firm),Lucknow Vs. Commissioner of Income Tax,Central-I & ANR [2008] INSC 638 (11 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 393 SC

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Malayala Manorama Co. Ltd. Vs. Commissioner of Income Tax,Trivandrum [2008] INSC 623 (10 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 378 SC

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State of Karnataka And Ors Vs. M/S Sri Chamundeswari Sugar Ltd [2008] INSC 602 (8 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 357 SC

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P. Soundarya Vs. Income Tax Officer, Tamil Nadu [2008] INSC 551 (1 April 2008)

Judgement Date : april/2008, Citation : 2008 Latest Caselaw 306 SC

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M/S Anis Ahmad And Sons Vs. Commissioner of Income Tax (Appeals),Kanpur & ANR [2008] INSC 68 (22 January 2008)

Judgement Date : january/2008, Citation : 2008 Latest Caselaw 68 SC

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Commissioner of Income Tax, Bangalore Vs. Infosys Technologies Ltd. [2008] INSC 4 (4 January 2008)

Judgement Date : january/2008, Citation : 2008 Latest Caselaw 4 SC

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Commissioner of Income Tax, Madras Vs. M/S Lucas T.V.S. Ltd. Padi Chennai [2007] Insc 1294 (14 December 2007)

Judgement Date : december/2007, Citation : 2007 Latest Caselaw 81 SC

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G.K. Choksi & Company Vs. Commissioner of Income Tax, Gujarat [2007] Insc 1181 (27 November 2007)

Judgement Date : november/2007, Citation : 2007 Latest Caselaw 968 SC

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Honda Siel Power Products Ltd Vs. Commissioner of Income Tax, Delhi [2007] Insc 1177 (26 November 2007)

Judgement Date : november/2007, Citation : 2007 Latest Caselaw 964 SC

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Administrator, Unit Trust of India Vs. B.M. Malani & Ors [2007] Insc 1037 (11 October 2007)

Judgement Date : october/2007, Citation : 2007 Latest Caselaw 824 SC

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Karan Singh Vs. M/S Executive Engineer Haryana State Marketing Board [2007] Insc 987 (28 September 2007)

Judgement Date : september/2007, Citation : 2007 Latest Caselaw 774 SC

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A.M. Moosa Vs. Commissioner of Income Tax, Trivandrum [2007] Insc 906 (10 September 2007)

Judgement Date : september/2007, Citation : 2007 Latest Caselaw 693 SC

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All India Federation of Tax Practitioners & Ors Vs. Union of India & Ors [2007] Insc 843 (21 August 2007)

Judgement Date : august/2007, Citation : 2007 Latest Caselaw 641 SC

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M/S. Hindustan Coca Cola Beverage Pvt. Ltd Vs. Commissioner of Income Tax [2007] Insc 828 (16 August 2007)

Judgement Date : august/2007, Citation : 2007 Latest Caselaw 626 SC

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The Commissioner of Income Tax, Madurai Etc. Etc Vs. M/S Saravana Spinning Mills Pvt.Ltd [2007] Insc 817 (10 August 2007)

Judgement Date : august/2007, Citation : 2007 Latest Caselaw 615 SC

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Commissioner of Income Tax, Chennai Vs. M/S. Alagendran Finance Ltd. [2007] Insc 772 (27 July 2007)

Judgement Date : july/2007, Citation : 2007 Latest Caselaw 570 SC

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Commissioner of Income Tax, Salem Vs. K. Chinnathamban [2007] Insc 759 (24 July 2007)

Judgement Date : july/2007, Citation : 2007 Latest Caselaw 557 SC

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The Commissioner of Income Tax Vs. M/S. Catapharma (India) Pvt. Ltd [2007] Insc 756 (23 July 2007)

Judgement Date : july/2007, Citation : 2007 Latest Caselaw 554 SC

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Commissioner uf Income Tax Vs. P. Mohanakala [2007] Insc 572 (15 May 2007)

Judgement Date : may/2007, Citation : 2007 Latest Caselaw 455 SC

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Commissioner of Income Tax, Kolkata Vs. Mukundray K. Shah [2007] Insc 376 (10 April 2007)

Judgement Date : april/2007, Citation : 2007 Latest Caselaw 304 SC

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Commnr. of Income Tax & Anr Vs. M/S. Distillers Co. Ltd. [2007] Insc 362 (5 April 2007)

Judgement Date : april/2007, Citation : 2007 Latest Caselaw 290 SC

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Madhumilan Syntex Ltd. & Ors Vs. Union of India & Anr [2007] Insc 326 (23 March 2007)

Judgement Date : march/2007, Citation : 2007 Latest Caselaw 268 SC

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Regional Provident Fund Commissioner Vs. M/S Raj's Continental Exports (P) Ltd [2007] Insc 247 (7 March 2007)

Judgement Date : march/2007, Citation : 2007 Latest Caselaw 189 SC

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M/S Virtual Soft Systems Ltd Vs. Commissioner of Income Tax, Delhi-I [2007] Insc 101 (6 February 2007)

Judgement Date : february/2007, Citation : 2007 Latest Caselaw 101 SC

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Ishikawajma-Harima Heavy Industries Ltd Vs. Director of Income Tax, Mumbai [2007] Insc 8 (4 January 2007)

Judgement Date : january/2007, Citation : 2007 Latest Caselaw 8 SC

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S. A. Builders Ltd. Vs. Commissioner of Income Tax (Appeals) Chandigarh & Anr [2006] Insc 964 (14 December 2006)

Judgement Date : december/2006, Citation : 2006 Latest Caselaw 907 SC

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P.R. Metrani Vs. Commissioner of Income Tax, Bangalore [2006] Insc 806 (15 November 2006)

Judgement Date : november/2006, Citation : 2006 Latest Caselaw 806 SC

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Arun Kumar & Ors Vs. Union of India & Ors [2006] Insc 597 (15 September 2006)

Judgement Date : september/2006, Citation : 2006 Latest Caselaw 597 SC

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Amin Chand Payarelal Vs. Inspecting Asstt. Commissioner,Income Tax & Ors [2006] Insc 563 (5 September 2006)

Judgement Date : september/2006, Citation : 2006 Latest Caselaw 563 SC

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Bihar State Financial Corpn. & Ors VS. M/S. Chemicot India Pvt. Ltd. & Ors [2006] Insc 529 (24 August 2006)

Judgement Date : august/2006, Citation : 2006 Latest Caselaw 529 SC

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Rajiv Ranjan Singh 'Lalan' & Anr VS. Union of India & Ors [2006] Insc 511 (21 August 2006)

Judgement Date : august/2006, Citation : 2006 Latest Caselaw 511 SC

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National Textile Corporation (Guj.) Ltd. VS. State Bank of India & Ors [2006] Insc 479 (8 August 2006)

Judgement Date : august/2006, Citation : 2006 Latest Caselaw 479 SC

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State of Rajasthan & Anr Vs. Rajasthan Chemist Association [2006] Insc 445 (24 July 2006)

Judgement Date : july/2006, Citation : 2006 Latest Caselaw 445 SC

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India Financial Assn., Seventh Day Adventists Vs. M.A. Unneerikutty & Anr [2006] Insc 437 (20 July 2006)

Judgement Date : july/2006, Citation : 2006 Latest Caselaw 437 SC

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Adityapur Industrial Area Development Authority Vs. Union of India & Ors [2006] Insc 273 (3 May 2006)

Judgement Date : may/2006, Citation : 2006 Latest Caselaw 273 SC

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Mercantile Bank Ltd., Bombay Vs. The Commissioner of Income Tax Bombay City-Iii [2006] Insc 261 (1 May 2006)

Judgement Date : may/2006, Citation : 2006 Latest Caselaw 261 SC

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Sandvik Asia Ltd. Vs. Commissioner of Income Tax-I, Pune & Ors [2006] Insc 37 (27 january 2006)

Judgement Date : january/2006, Citation : 2006 Latest Caselaw 37 SC

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Britannia Industries Ltd. Vs. Commissioner of Income Tax, West Bengal, Kolkata & Anr [2005] Insc 545 (5 October 2005)

Judgement Date : october/2005, Citation : 2005 Latest Caselaw 543 SC

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Air India Employees Self Contributory Superannuation Pension Scheme Vs. Kuriakose Vs. Cherian & Ors [2005] Insc 529 (3 October 2005)

Judgement Date : october/2005, Citation : 2005 Latest Caselaw 527 SC

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All India Employees Self Contributory Superannuation Pension Scheme Vs. Kuriakose Vs. Cherian & Ors [2005] Insc 523 (3 October 2005)

Judgement Date : october/2005, Citation : 2005 Latest Caselaw 521 SC

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R.C. Tobacco Pvt. Ltd. & Anr Etc. Vs. Union of India & Ors [2005] Insc 496 (19 September 2005)

Judgement Date : september/2005, Citation : 2005 Latest Caselaw 495 SC

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M/S George Williamson (Assam) Ltd. Vs. Commissioner of Income Tax, Guwahati [2005] Insc 488 (19 September 2005)

Judgement Date : september/2005, Citation : 2005 Latest Caselaw 487 SC

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Chairman, M.P. Electricity Board & Ors Vs. Shiv Narayan and ANR [2005] INSC 437 (24 August 2005)

Judgement Date : august/2005, Citation : 2005 Latest Caselaw 436 SC

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Commissioner of Customs (General), N. Delhi Vs. M/S. Gujarat Perstorp Electronics Ltd [2005] INSC 394 (5 August 2005)

Judgement Date : august/2005, Citation : 2005 Latest Caselaw 394 SC

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Anz Grindlays Bank Limited & Ors Vs. Directorate of Enforcement & Ors [2005] INSC 313 (5 May 2005)

Judgement Date : may/2005, Citation : 2005 Latest Caselaw 313 SC

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Agastyar Trust Vs. Commissioner & Secretary To Government Revenue Department [2005] INSC 174 (15 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 174 SC

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Rekha Mukherjee Vs. Ashis Kumar Das & Ors [2005] INSC 150 (3 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 150 SC

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C.I.T. Jalpaiguri Vs. Om Prakash Mittal [2005] INSC 111 (22 February 2005)

Judgement Date : february/2005, Citation : 2005 Latest Caselaw 111 SC

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Distt. Registrar & Collector, Hyderabad & Anr Vs. Canara Bank [2004] Insc 668 (1 November 2004)

Judgement Date : november/2004, Citation : 2004 Latest Caselaw 627 SC

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Canbank Financial Services Ltd. Vs. The Custodian & Others [2004] Insc 512 (3 September 2004)

Judgement Date : september/2004, Citation : 2004 Latest Caselaw 473 SC

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Commissioner of Income Tax, Chandigarh Vs. M/S Pearl Mech. Engg. & Foundry Works P. Ltd [2004] Insc 274 (16 April 2004)

Judgement Date : april/2004, Citation : 2004 Latest Caselaw 270 SC

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Ashirvad Enterprises & Ors Vs. State of Bihar & Anr [2004] Insc 182 (22 March 2004)

Judgement Date : march/2004, Citation : 2004 Latest Caselaw 180 SC

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The Apex Co-Operative Bank of Urban Vs. The Maharashtra State Co-Operative Bank Ltd. & Others [2003] INSC 540 (29 October 2003)

Judgement Date : october/2003, Citation : 2003 Latest Caselaw 533 SC

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Union of India And ANR Vs. Azadi Bachao Andolan And ANR [2003] INSC 494 (7 October 2003)

Judgement Date : october/2003, Citation : 2003 Latest Caselaw 488 SC

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Amiya Bala Paul Vs. Commissioner of Income Tax, Shillong [2003] INSC 282 (7 July 2003)

Judgement Date : july/2003, Citation : 2003 Latest Caselaw 279 SC

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Commissioner of Wealth Tax, Hyderabad Vs. Trustees of Heh [2003] INSC 228 (16 April 2003)

Judgement Date : april/2003, Citation : 2003 Latest Caselaw 226 SC

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Surendra Kumar Sharma Vs. Vikas Adhikari & ANR [2003] Insc 179 (25 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 177 SC

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National Agricultural Co-Operative Marketing Federation of India Ltd. & ANR Vs. Union of India & Ors [2003] Insc 178 (25 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 176 SC

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N. Bagavathy Ammal Vs. Commissioner of Income Tax, Madurai & ANR [2003] INSC 24 (27 January 2003)

Judgement Date : january/2003, Citation : 2003 Latest Caselaw 24 SC

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Hans Raj Agarwal & ANR Vs. Chief Commnr. of Income Tax & Ors [2002] INSC 572 (20 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 572 SC

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Commissioner of Income Tax, Mumbai Vs. M/S Damani Brothers [2002] INSC 554 (17 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 554 SC

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Dr. (Mrs.) Renuka Datla & Ors Vs. Commissioner of Income Tax [2002] INSC 553 (17 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 553 SC

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Commissioner of Income Tax Vs. M/S. Hindustan Bulk Carriers [2002] INSC 549 (17 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 549 SC

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Karnataka Ssidc Ltd. Vs. Commissioner of Income Tax, Bangalore [2002] INSC 514 (3 December 2002)

Judgement Date : december/2002, Citation : 2002 Latest Caselaw 515 SC

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M/S General Finance Co. & ANR Vs. Assistant Commissioner of Income Tax, Punjab [2002] INSC 374 (4 September 2002)

Judgement Date : september/2002, Citation : 2002 Latest Caselaw 374 SC

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Asstt. Director of Inspection Investigation Vs. Kum. A.B. Shanthi [2002] INSC 245 (3 May 2002)

Judgement Date : may/2002, Citation : 2002 Latest Caselaw 245 SC

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Union of India Vs. As & Soacnioatthieorn For Democratic Reforms [2002] INSC 244 (2 May 2002)

Judgement Date : may/2002, Citation : 2002 Latest Caselaw 244 SC

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K. M. Sharma Vs. Income Tax Officer, New Delhi [2002] INSC 193 (11 April 2002)

Judgement Date : april/2002, Citation : 2002 Latest Caselaw 193 SC

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Padmausundara Rao & Ors Vs. State of T.N. & Ors [2002] INSC 129 (13 March 2002)

Judgement Date : march/2002, Citation : 2002 Latest Caselaw 129 SC

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M/S. Aspinwall & Co. Ltd. Vs. The Commissioner of Income-Tax, Ernakulam [2001] Insc 461 (5 September 2001)

Judgement Date : september/2001, Citation : 2001 Latest Caselaw 461 SC

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Commissioner of Income Tax, Bombay City-Iii, Bombay Vs. British Bank of Middle East [2001] INSC 442 (30 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 442 SC

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M/S. K.P. Madhusudhanan Vs. Commissioner of Income Tax, Cochin [2001] INSC 408 (21 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 408 SC

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Vicco Laboratories & ANR Vs. Art Commercia Advertising Pvt. Ltd. & Ors [2001] INSC 385 (13 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 385 SC

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Union of India & ANR Vs. M/S Chiranji Estate (P) Ltd. & ANR [2001] INSC 374 (7 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 374 SC

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Sakthi Trading Co. Vs. Commissioner of Income-Tax, Coimbatore [2001] INSC 362 (2 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 362 SC

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Appropriate Authority & ANR Vs. R.C.Chawla & Ors [2001] INSC 299 (10 May 2001)

Judgement Date : may/2001, Citation : 2001 Latest Caselaw 299 SC

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Dy. Commissioner of Income Tax & Ors Vs. Express Towers P. Ltd. & Ors [2001] INSC 297 (10 May 2001)

Judgement Date : may/2001, Citation : 2001 Latest Caselaw 297 SC

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M/S. Assam Company Ltd. & ANR Vs. State of Assam & Ors [2001] INSC 155 (21 March 2001)

Judgement Date : march/2001, Citation : 2001 Latest Caselaw 155 SC

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M/S. Birla Cement Works Vs. The Central Board of Direct Taxes & Ors [2001] INSC 121 (28 February 2001)

Judgement Date : february/2001, Citation : 2001 Latest Caselaw 121 SC

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Commissioner of Income Tax, Mumbai Vs. Bhupen Champak Lal Dalal & ANR [2001] INSC 116 (27 February 2001)

Judgement Date : february/2001, Citation : 2001 Latest Caselaw 116 SC

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Commissioner of Income Tax, Cochin Vs. Mrs. Grace Collis & Ors [2001] INSC 110 (23 February 2001)

Judgement Date : february/2001, Citation : 2001 Latest Caselaw 110 SC

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The Assistant Commissioner of Income Tax, Madras Vs. Thanthi Trust [2001] INSC 48 (31 January 2001)

Judgement Date : january/2001, Citation : 2001 Latest Caselaw 48 SC

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M/S Oxford University Press Vs. Commissioner of Income-Tax [2001] INSC 38 (24 January 2001)

Judgement Date : january/2001, Citation : 2001 Latest Caselaw 38 SC

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Commissioner of Income Tax, Trivandrum Vs. M/S. Tranvancore Titanium Products Ltd. [2000] INSC 630 (7 December 2000)

Judgement Date : december/2000, Citation : 2000 Latest Caselaw 625 SC

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M/S K. Govindan & Sons. Vs. C.I.T. Cochin [2000] INSC 609 (1 December 2000)

Judgement Date : december/2000, Citation : 2000 Latest Caselaw 604 SC

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Singhai Rakesh Kumar Vs. Union of India & Ors [2000] INSC 589 (28 November 2000)

Judgement Date : november/2000, Citation : 2000 Latest Caselaw 584 SC

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Bharat Earth Movers Vs. Commissioner of Income Tax, Karnataka [2000] INSC 423 (9 August 2000)

Judgement Date : august/2000, Citation : 2000 Latest Caselaw 420 SC

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Bharat Earth Movers Vs. Commissioner of Income Tax, Karnataka [2000] INSC 418 (9 August 2000)

Judgement Date : august/2000, Citation : 2000 Latest Caselaw 415 SC

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K.Ramullan Vs. Commissioner of Income Tax, Cochin [2000] INSC 415 (9 August 2000)

Judgement Date : august/2000, Citation : 2000 Latest Caselaw 412 SC

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The Indian Hotels Company Ltd. & Ors Vs. The Income Tax Officer, Mumbai & Ors [2000] INSC 410 (8 August 2000)

Judgement Date : august/2000, Citation : 2000 Latest Caselaw 407 SC

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C.I.T., Trivandrum Vs. M/S Anand Theatres [2000] INSC 332 (12 May 2000)

Judgement Date : may/2000, Citation : 2000 Latest Caselaw 329 SC

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M/S Hindustan Aeronautics Ltd., Bangalore Vs. Commissioner of Income Tax, Karnataka-I, Bangalore [2000] INSC 328 (11 May 2000)

Judgement Date : may/2000, Citation : 2000 Latest Caselaw 325 SC

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M/S Hindustan Aeronautics Ltd., Bangalore Vs. Commissioner of Income Tax, Karnataka-I, Bangalore [2000] INSC 320 (11 May 2000)

Judgement Date : may/2000, Citation : 2000 Latest Caselaw 317 SC

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The Commissioner of Income-Tax, West Bengal-I, Calcutta. Vs. United Provinces Electric Supply Company [2000] INSC 225 (17 April 2000)

Judgement Date : april/2000, Citation : 2000 Latest Caselaw 222 SC

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M/S. Chelmsford Club Vs. Commissioner of Income-Tax, Delhi [2000] INSC 100 (2 March 2000)

Judgement Date : march/2000, Citation : 2000 Latest Caselaw 99 SC

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Karamchari Union, Agra Vs. Union of India & Ors [2000] INSC 95 (29 February 2000)

Judgement Date : february/2000, Citation : 2000 Latest Caselaw 94 SC

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Trustees of H.E.H. The Nizam's Supplemental Family Trust Vs. Commissioner of Income Tax [2000] INSC 67 (16 February 2000)

Judgement Date : february/2000, Citation : 2000 Latest Caselaw 67 SC

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Sea Pearl Industries & Ors Vs. Commissioner of Income Tax, Cochin [2000] INSC 9 (9 January 2000)

Judgement Date : january/2000, Citation : 2000 Latest Caselaw 9 SC

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The Superintending Engineer Upper Sileru & ANR Vs. The Commissioner of Income Tax, A.P [1999] INSC 280 (17 August 1999)

Judgement Date : august/1999, Citation : 1999 Latest Caselaw 280 SC

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The State of Punjab Vs. Baldev Singh [1999] INSC 224 (21 July 1999)

Judgement Date : july/1999, Citation : 1999 Latest Caselaw 224 SC

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Union of India & Ors Vs. M.V. Valliappan & Ors [1999] INSC 173 (29 April 1999)

Judgement Date : april/1999, Citation : 1999 Latest Caselaw 173 SC

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Commissioner of Income Tax, Karnataka Vs. Sterling Foods, Mangalore [1999] INSC 149 (15 April 1999)

Judgement Date : april/1999, Citation : 1999 Latest Caselaw 149 SC

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Orissa State Warehousing Corporation Vs. Commissioner of Income Tax [1999] INSC 138 (11 April 1999)

Judgement Date : april/1999, Citation : 1999 Latest Caselaw 138 SC

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Aravinda Paramila Works Vs. Commissioner of Income Tax [1999] INSC 117 (31 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 117 SC

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Universal Plast Limited Vs. Commissioner of Income Tax, Calcutta [1999] INSC 90 (23 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 90 SC

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Stonecraft Enterprises Vs. Commissioner of Income Tax [1999] INSC 82 (18 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 82 SC

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Commissioner of Income Tax Vs. Sirpur Paper Mills [1999] INSC 79 (18 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 79 SC

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The Commissioner of Income-Tax Vs. M/S. Mysodet (P) Ltd., Bangalore [1999] INSC 75 (17 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 75 SC

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Eastern Chemical And Minerals Vs. Commissioner of Income Tax [1999] INSC 56 (9 March 1999)

Judgement Date : march/1999, Citation : 1999 Latest Caselaw 56 SC

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Addl. Commissioner (Legal) & ANR Vs. M/S. Jyoti Traders & ANR [1998] INSC 560 (20 November 1998)

Judgement Date : november/1998, Citation : 1998 Latest Caselaw 560 SC

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Rafat All Vs. V. Sugni Bai & Ors [1998] INSC 555 (18 November 1998)

Judgement Date : november/1998, Citation : 1998 Latest Caselaw 555 SC

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Rafat All Vs. V. Sugni Bai & Ors [1998] INSC 549 (18 November 1998)

Judgement Date : november/1998, Citation : 1998 Latest Caselaw 549 SC

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The Kerala State Cooperative, Marketing Federation Limited. Vs. Commissioner of Income Tax [1998] INSC 306 (13 May 1998)

Judgement Date : may/1998, Citation : 1998 Latest Caselaw 306 SC

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The Commissioner of Income Tax, Delhi Vs. M/S. Hindustan Times Ltd., New Delhi [1998] INSC 283 (6 May 1998)

Judgement Date : may/1998, Citation : 1998 Latest Caselaw 283 SC

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The Commissioner of Income Tax, Delhi Vs. M/S. Hindustan Times Ltd., New Delhi [1998] INSC 281 (6 May 1998)

Judgement Date : may/1998, Citation : 1998 Latest Caselaw 281 SC

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The Coca-Cola Export Corporation Vs. Income Tax Officer & ANR [1998] INSC 187 (30 March 1998)

Judgement Date : march/1998, Citation : 1998 Latest Caselaw 187 SC

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Central Board of Direct Taxes & Ors New Delhi Vs. Oberoi Hotels (India) Pvt. Ltd. [1998] INSC 186 (30 March 1998)

Judgement Date : march/1998, Citation : 1998 Latest Caselaw 186 SC

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Commissioner of Income Tax Bhubaneshwar & ANR Vs. Parmeshwari Devi Sultania & Ors [1998] INSC 159 (6 March 1998)

Judgement Date : march/1998, Citation : 1998 Latest Caselaw 159 SC

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Bharat Commerce 7 Industries Ltd. Vs. The Commissioner of Income Tax, Central Ii [1998] INSC 153 (5 March 1998)

Judgement Date : march/1998, Citation : 1998 Latest Caselaw 153 SC

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The Commissioner of Income Tax, Lucknow Vs. U.P. Forest Corporation [1998] INSC 139 (2 March 1998)

Judgement Date : march/1998, Citation : 1998 Latest Caselaw 139 SC

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M/S. W. T. Suren & Co. Ltd. Vs. The Commissioner of Income Tax. Bombay [1998] INSC 122 (23 February 1998)

Judgement Date : february/1998, Citation : 1998 Latest Caselaw 122 SC

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The Commissioner of Income Tax Trivandrum Vs. The Kerala State Industrial Development Corporation, Trivand [1998] INSC 94 (12 February 1998)

Judgement Date : february/1998, Citation : 1998 Latest Caselaw 94 SC

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The Commissioner of Income-Tax, Madras Vs. Urmila Ramesh [1998] INSC 34 (23 January 1998)

Judgement Date : january/1998, Citation : 1998 Latest Caselaw 34 SC

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M/S. Rashik Lal & Co. Vs. Commissioner of Income Tax, Orissa [1997] INSC 907 (9 December 1997)

Judgement Date : december/1997, Citation : 1997 Latest Caselaw 823 SC

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M/S. Maddi Venkataraman & Co. (P) Ltd. Vs. The Commissioner of Income Tax [1997] INSC 889 (2 December 1997)

Judgement Date : december/1997, Citation : 1997 Latest Caselaw 805 SC

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Commissioner of Wealth Tax,Gujarat-Iii, Ahmedabad Vs. Ellis Bridge Gymkhana [1997] INSC 786 (21 October 1997)

Judgement Date : october/1997, Citation : 1997 Latest Caselaw 702 SC

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M.V. Javali Vs. Mahajan Borewell & Co. & Ors [1997] INSC 751 (26 September 1997)

Judgement Date : september/1997, Citation : 1997 Latest Caselaw 667 SC

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M/S. Sahney Steel & Press Works Ltd. Hyderabad Vs. Commissioner of Income Tax, Andhra Pradesh-I , Hyderabad [1997] INSC 744 (19 September 1997)

Judgement Date : september/1997, Citation : 1997 Latest Caselaw 660 SC

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Shri Kartikeya V.Sarabhai. Vs. The Commissioner of Income Tax [1997] INSC 711 (4 September 1997)

Judgement Date : september/1997, Citation : 1997 Latest Caselaw 627 SC

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The Commissioner of Income Tax, Ludhiana Vs. M/S Hero Cycles Pvt. Ltd. Ludhiana [1997] INSC 690 (28 August 1997)

Judgement Date : august/1997, Citation : 1997 Latest Caselaw 606 SC

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Commissioner of Income Tax, Delhi Vs. Stepwell Industries Ltd. [1997] INSC 686 (27 August 1997)

Judgement Date : august/1997, Citation : 1997 Latest Caselaw 602 SC

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The Commonwealth Trust Ltd., Calicut, Kerala Vs. The Commissioner of Income Tax, Kerala Ii, Ernakulam [1997] INSC 628 (30 July 1997)

Judgement Date : july/1997, Citation : 1997 Latest Caselaw 544 SC

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M/S South India Viscose Ltd. Vs. Commissioner of Income Tax [1997] INSC 580 (9 July 1997)

Judgement Date : july/1997, Citation : 1997 Latest Caselaw 496 SC

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Commissioner of Income Tax, Gujarat Vs. M/S. Electric Control Gear Mfg. Co [1997] INSC 576 (8 July 1997)

Judgement Date : july/1997, Citation : 1997 Latest Caselaw 492 SC

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Commissioner of Income Tax, Kanpur Vs. Nitya Nand Devkinandan [1997] INSC 575 (8 July 1997)

Judgement Date : july/1997, Citation : 1997 Latest Caselaw 491 SC

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M/S Amalgamation Pvt. Ltd. Vs. Commissioner of Income Tax, Madras [1997] INSC 464 (25 April 1997)

Judgement Date : april/1997, Citation : 1997 Latest Caselaw 400 SC

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M/S. Thiagarajar Charities, Madurai Vs. The Additional Commissioner of Income Tax & ANR [1997] INSC 454 (24 April 1997)

Judgement Date : april/1997, Citation : 1997 Latest Caselaw 390 SC

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Commissioner of Income Tax, Kanpur Vs. U.P. State Industrial Development Corporation [1997] INSC 436 (11 April 1997)

Judgement Date : april/1997, Citation : 1997 Latest Caselaw 372 SC

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Tatavarthi Rajah & ANR Vs. Commissioner of Wealth Tax, Hyderabad [1997] INSC 396 (4 April 1997)

Judgement Date : april/1997, Citation : 1997 Latest Caselaw 332 SC

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M/S. Meera Company,Ludhiana Vs. The Commissioner of Income Tax,Punjab [1997] INSC 283 (11 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 253 SC

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M/S. East India Pharmaceutical Works Ltd. Vs. Commissioner of Income Tax West Bengal [1997] INSC 281 (11 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 251 SC

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Allied Motors (P) Ltd. Vs. Commissioner of Income-Tax, Delhi [1997] INSC 262 (10 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 232 SC

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Sh. S.P. Jaiswal Vs. The Commissioner of Income Tax [1997] INSC 257 (6 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 227 SC

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Sh. S.P. Jaiswal Vs. The Commissioner of Income Tax [1997] INSC 255 (6 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 225 SC

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Commissioner of Income Tax, Allahabad & Ors Vs. Ms. Vindhya Metal Corporation & Ors [1997] INSC 252 (5 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 222 SC

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Commissioner of Income Tax Tamil Nadu-V, Madras Vs. Kotagiri Industrial Co-Operative Tea Factory Ltd., Kotagiri [1997] INSC 251 (5 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 221 SC

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C.I.T., M.P., Bhopal Vs. M/S Nirbheram Deluram [1997] INSC 250 (5 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 220 SC

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Commissioner of Income Tax,Kerala-Ii, Ernakulam Vs. M/S. Kandath Motors [1997] INSC 244 (4 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 214 SC

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Marybong & Kyel Tea Industries Ltd. Vs. Commissioner of Income Tax Calcutta [1997] INSC 162 (13 February 1997)

Judgement Date : february/1997, Citation : 1997 Latest Caselaw 162 SC

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The Additional Commissioner of Income Tax Lucknow Vs. Maharani Raj Laxmi Devi [1997] INSC 154 (11 February 1997)

Judgement Date : february/1997, Citation : 1997 Latest Caselaw 154 SC

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The Additional Commissioner of Income Tax Lucknow Vs. Maharani Raj Laxmi Devi [1997] INSC 149 (11 February 1997)

Judgement Date : february/1997, Citation : 1997 Latest Caselaw 149 SC

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Income Tax Officer, Jodhpur Vs. Purushottam Das Bangur & ANR [1997] INSC 61 (22 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 61 SC

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Smt. Harbans Kaur Vs. The Commissioner of Wealth-Tax Jullundur [1997] INSC 29 (13 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 29 SC

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M/S. Ballimal Naval Kishore & ANR Vs. Commissioner of Income Tax [1997] INSC 18 (10 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 18 SC

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Waldies Ltd. Vs. Commissioner of Income Tax, West Bengal [1996] INSC 1460 (20 November 1996)

Judgement Date : november/1996, Citation : 1996 Latest Caselaw 972 SC

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Sasadhar Chakravarty & ANR Vs. Union of India & Ors [1996] INSC 1385 (4 November 1996)

Judgement Date : november/1996, Citation : 1996 Latest Caselaw 899 SC

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K. Basavarajappa Vs. Tax Recovery Commissioner, Bangalore & Ors [1996] INSC 1289 (11 October 1996)

Judgement Date : october/1996, Citation : 1996 Latest Caselaw 843 SC

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Bikram Singh & Ors Vs. The Land Acquisition Collector & Ors [1996] INSC 1122 (11 September 1996)

Judgement Date : september/1996, Citation : 1996 Latest Caselaw 760 SC

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M/S Wilh Wilhelmsen Vs. Commissioner of Income Tax, West Bengal [1996] INSC 790 (9 July 1996)

Judgement Date : july/1996, Citation : 1996 Latest Caselaw 530 SC

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The Iii Income Tax Officer, Circle-I, Salem & ANR Vs. Arunagiri Chettiar [1996] INSC 662 (7 May 1996)

Judgement Date : may/1996, Citation : 1996 Latest Caselaw 422 SC

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M/S. Sundaram Clayton Ltd. Vs. Commissionerof Income Tax [1996] INSC 650 (2 May 1996)

Judgement Date : may/1996, Citation : 1996 Latest Caselaw 410 SC

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Commissioner of Income Tax, Bombay Vs. M/S. Mafatlal Gansabhai & Co. (P) Ltd. [1996] INSC 377 (12 March 1996)

Judgement Date : march/1996, Citation : 1996 Latest Caselaw 225 SC

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Ahmedabad Manufacturing& Calico Printing Co. Ltd & ANR Vs. A.V. Joshi [1996] INSC 358 (1 March 1996)

Judgement Date : march/1996, Citation : 1996 Latest Caselaw 206 SC

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Union of India & ANR Vs. A.Sanyasi Rao & Ors, [1996] INSC 245 (13 February 1996)

Judgement Date : february/1996, Citation : 1996 Latest Caselaw 177 SC

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The Commissioner of Income Tax, Kerala Vs. The Kilkotagiri Tea & Coffee Estate Co. Ltd. [1996] INSC 240 (13 February 1996)

Judgement Date : february/1996, Citation : 1996 Latest Caselaw 172 SC

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The Commissioner of Income-Tax, Tamil Nadu Vs. City Mills Distributors (P) Ltd. [1996] INSC 193 (5 February 1996)

Judgement Date : february/1996, Citation : 1996 Latest Caselaw 126 SC

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The Income Tax Tribunal, Hyderabad Vs. The Deputy Commissioner of Income-Tax (Assts) Iii, Hyderabad [1996] INSC 81 (17 January 1996)

Judgement Date : january/1996, Citation : 1996 Latest Caselaw 80 SC

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N. Narasimhaiah & Ors Vs. State of Karnataka & Orsunion of India & Ors [1996] INSC 79 (17 January 1996)

Judgement Date : january/1996, Citation : 1996 Latest Caselaw 78 SC

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Commissioner of Income Tax.Karnataka (Central), Bangalore & Vs. Chowgule & Co. Ltd. [1996] INSC 51 (11 January 1996)

Judgement Date : january/1996, Citation : 1996 Latest Caselaw 50 SC

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Income Tax Officer Vs. Ch. Atchaiah [1995] INSC 823 (11 December 1995)

Judgement Date : december/1995, Citation : 1995 Latest Caselaw 738 SC

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Mettur Chemical And Industrial Corporation Limited Vs. Commissioner of Income-Tex, Madras-1 [1995] INSC 696 (16 November 1995)

Judgement Date : november/1995, Citation : 1995 Latest Caselaw 683 SC

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Biharilal Jaiswal Vs. The Commissioner of Income Tax [1995] INSC 690 (16 November 1995)

Judgement Date : november/1995, Citation : 1995 Latest Caselaw 677 SC

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Commissioner of Income Tax,Ludhiana, Vs. Shri Om Prakash [1995] INSC 685 (16 November 1995)

Judgement Date : november/1995, Citation : 1995 Latest Caselaw 672 SC

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The Addl. Commissioner Ofincome Tax & ANR Vs. The A.L.N. Rao Charitable Trust [1995] INSC 556 (13 October 1995)

Judgement Date : october/1995, Citation : 1995 Latest Caselaw 546 SC

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Commissioner of Income Tax, Meerut Vs. M/S Virmani Industries Private Limited [1995] INSC 553 (12 October 1995)

Judgement Date : october/1995, Citation : 1995 Latest Caselaw 543 SC

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Commissioner of Income Tax Vs. Smt. Pelleti Srideramma, Nellore [1995] INSC 551 (11 October 1995)

Judgement Date : october/1995, Citation : 1995 Latest Caselaw 541 SC

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M/S. The Andhra Bank Ltd., Hyderabad. Vs. The Commissioner of Income Tax,A.P. Iii, Hyderabad [1995] INSC 525 (22 September 1995)

Judgement Date : september/1995, Citation : 1995 Latest Caselaw 516 SC

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Modi Industries Limited, Modinagar Vs. Commissioner of Income Tax, Delhi & ANR [1995] INSC 502 (15 September 1995)

Judgement Date : september/1995, Citation : 1995 Latest Caselaw 493 SC

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Municipal Commissioner of Dum Dum Municipality & Ors Vs. Indian Tourism Development Corporation & Ors [1995] INSC 350 (1 August 1995)

Judgement Date : august/1995, Citation : 1995 Latest Caselaw 344 SC

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Sumati Dayal Vs. Commissioner of Income-Tax, Bangalore [1995] INSC 200 (28 March 1995)

Judgement Date : march/1995, Citation : 1995 Latest Caselaw 196 SC

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R.Rajagopal Reddy Vs. Padmini Chandrasekharan [1995] INSC 98 (31 January 1995)

Judgement Date : january/1995, Citation : 1995 Latest Caselaw 96 SC

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Builders Associations of India Vs. Union of India [1994] INSC 408 (1 August 1994)

Judgement Date : august/1994, Citation : 1994 Latest Caselaw 402 SC

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Kerala Financial Corpn. Vs. Cit [1994] INSC 318 (12 May 1994)

Judgement Date : may/1994, Citation : 1994 Latest Caselaw 313 SC

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C.I.T. Vs. Kamalini Khatau [1994] INSC 297 (9 May 1994)

Judgement Date : may/1994, Citation : 1994 Latest Caselaw 293 SC

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State of A.P. Vs. Hyderabad Asbestos Cement Production Ltd. [1994] INSC 271 (28 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 267 SC

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Burmah Shell Oil Storage & Distributing Co. of India Ltd. Vs. C.I.T [1994] INSC 221 (6 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 218 SC

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Union of India Vs. Upendra Singh [1994] INSC 128 (17 February 1994)

Judgement Date : february/1994, Citation : 1994 Latest Caselaw 126 SC

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C.I.T. Vs. Express Newspapers Ltd. [1994] INSC 14 (11 January 1994)

Judgement Date : january/1994, Citation : 1994 Latest Caselaw 14 SC

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New Redbank Tea Co. Pvt.Ltd. Vs. Kumkum Mittal [1993] INSC 489 (16 November 1993)

Judgement Date : november/1993, Citation : 1993 Latest Caselaw 482 SC

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H.H. Sir Rama Varma Vs. C.I.T [1993] INSC 468 (2 November 1993)

Judgement Date : november/1993, Citation : 1993 Latest Caselaw 461 SC

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C.I.T. Vs. Ahmedeabad Cotton Mfg.Co. Ltd. [1993] INSC 446 (15 October 1993)

Judgement Date : october/1993, Citation : 1993 Latest Caselaw 439 SC

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Renusagar Power Co. Ltd. Vs. General Electric Co [1993] INSC 410 (7 October 1993)

Judgement Date : october/1993, Citation : 1993 Latest Caselaw 404 SC

Headnote :

The Court\'s Judgment was presented by S.C. AGRAWAL, J. - We anticipate that the resolution of these appeals will signify the end of the lengthy legal disputes stemming from a contract made by the parties on August 24, 1964, concerning the supply and installation of a thermal power plant in Renukoot...

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Vijay Kumar Budhia Vs. C.I.T [1993] INSC 354 (14 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 349 SC

Headnote :

Civil Appeal No. 2042 of 1984 1. This appeal is filed against the judgment of the Patna High Court, which ruled in favor of the Revenue and against the assessee regarding the question referred to it. The reference was initiated by the Revenue. The question posed by the Tribunal was as follows:\"Whet...

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H.S. Shivakantappa Vs. Commissionor of Agariculture Income Tax [1993] INSC 352 (14 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 347 SC

Headnote :

The High Court of Kerala responded positively, supporting the Revenue and ruling against the assessee on the following question.

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C.I.T. Vs. N.C.Budharaja And Co [1993] INSC 339 (7 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 334 SC

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Virkey Chacko Vs. C.I.T [1993] INSC 324 (24 August 1993)

Judgement Date : august/1993, Citation : 1993 Latest Caselaw 319 SC

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Asian Chemical Works Vs. Union of India [1993] INSC 203 (8 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 200 SC

Headnote :

The issue for the High Court to consider was whether Food Flavours, Concentrates, and Essences qualify as \"food products\" and \"food preparations\" as defined in Exemption Notification No. 55/75-CE dated March 1, 1975, issued under Rule 8(1) of the Central Excise Rules, 1944.

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Jyotendrasinhji Vs. S.I. Tripathi & Ors [1993] INSC 185 (2 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 182 SC

Headnote :

The appellant\'s father executed three trust deeds in the United States on January 1, 1964. All the terms of these deeds were the same, aiming to ensure the education, maintenance, and support of the settlor\'s family members and their descendants. Additionally, he created two similar settlements in...

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Universal Radiators, Coimbatore Vs. Commissioner of Income Tax, Tamil Nadu [1993] INSC 165 (30 March 1993)

Judgement Date : march/1993, Citation : 1993 Latest Caselaw 162 SC

Headnote :

The appellant, a manufacturer of automobile radiators, ordered copper ingots from a corporation in the United States to be shipped to Bombay, where they would be processed into strips and sheets for manufacturing purposes.While the ingots were in transit, hostilities erupted between India and Pakist...

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Chhathu Ram & Ors Vs. Commissioner of Income Tax, Bihar, Patna & Ors [1993] INSC 117 (3 March 1993)

Judgement Date : march/1993, Citation : 1993 Latest Caselaw 115 SC

Headnote :

The appellants, who were assessed as individuals under Section 23(3) of the Indian Income Tax Act, 1922, for the assessment year 1942-43, had their incomes assessed, which included cash credits in their personal accounts within a company\'s books. Based on these incomes, an assessment order was issu...

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Emil Webber Vs. Commissioner of Income Tax, V And M, Nagpur [1993] INSC 94 (19 February 1993)

Judgement Date : february/1993, Citation : 1993 Latest Caselaw 92 SC

Headnote :

Ballarpur, a public limited company, took on the project of establishing a caustic soda and chlorine manufacturing facility. They entered into a contract with a French company to acquire specific machinery and equipment.In a separate agreement with Ballarpur, the French company committed to providin...

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C.I.T. Vs. Dhadi Sahu [1992] INSC 233 (18 November 1992)

Judgement Date : november/1992, Citation : 1992 Latest Caselaw 233 SC

Headnote :

The Court\'s Judgment was delivered by YOGESHWAR DAYAL, J. - These are two appeals following the special leave granted by this Court through an order dated August 4, 1977, concerning the judgment and order dated December 5, 1975, of the Orissa High Court in C.J.C. Nos. 176 and 177 of 1974. This was...

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Escorts Limited & ANR Vs. Union of India & Ors [1992] INSC 215 (22 October 1992)

Judgement Date : october/1992, Citation : 1992 Latest Caselaw 215 SC

Headnote :

Section 32(1)(ii) of the Income Tax Act, 1961 allows for depreciation when calculating business income for income tax purposes. This depreciation is calculated as a percentage of the written down value of specific capital assets used in the business. Section 35(1) allows for the deduction of four ty...

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Thermax Private Limited Vs. Collector of Customs (Bombay) New Coustoms House [1992] INSC 194 (19 August 1992)

Judgement Date : august/1992, Citation : 1992 Latest Caselaw 194 SC

Headnote :

The appellant-assessee imported certain goods and duly paid the customs duty and additional duty at the correct rate according to the relevant customs tariff entry. However, they sought an exemption from the additional customs duty imposed under Section 3(1) of the Customs Tariff Act, 1975, based on...

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Gengabai Charities Vs. Commissioner of Income-Tax & ANR [1992] Vs. 180 (24 July 1992)

Judgement Date : july/1992, Citation : 1992 Latest Caselaw 180 SC

Headnote :

A trust named \"Ganga Bai Charities\" was established on September 13, 1958, with the purpose of constructing and providing a building for public use in religious, charitable, cultural, and social activities.The trust\'s founder donated Rs. 34,000 to the trust fund, which was used to purchase a plot...

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Arvind Mills Ltd. Vs. Commissioner of Income Tax, Gujarat [1992] Vs. 176 (21 July 1992)

Judgement Date : july/1992, Citation : 1992 Latest Caselaw 176 SC

Headnote :

Under the Bombay Town Planning Scheme, the lands owned by different individuals within the Scheme are pooled together, and various improvements are made to enhance the enjoyment of these lands. As a result of these improvements, the value of the land increases, and those benefiting from the increase...

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Shrimant Padmaraje R. Kadambande Vs. Commissioner of Income Tax [1992] INSC 111 (22 April 1992)

Judgement Date : april/1992, Citation : 1992 Latest Caselaw 111 SC

Headnote :

The appellant-assessee, a descendant of the former ruler of Kolhapur State, was granted a monthly cash allowance by the successor of the late ruler. Following the merger of the princely State with the then state of Bombay, this cash allowance was terminated due to the provisions of the Bombay Merged...

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Dagi Ram Pindi Lal & ANR Vs. Trilok Chand Jain & Ors [1992] INSC 37 (4 February 1992)

Judgement Date : february/1992, Citation : 1992 Latest Caselaw 37 SC

Headnote :

The Plaintiff-respondent filed a lawsuit seeking the recovery of Rs. 1,39,722.86 from the defendants-appellants.During the evidence recording phase of the lawsuit, the plaintiff secured a summons from the court directing the Income Tax Department to present records related to the income tax assessme...

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Sk. Ar. K. Ar. Somasundram Chettiar and Co., Madurai Vs. Commissioner of Income Tax, Madras [1992] INSC 9 (15 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 9 SC

Headnote :

The appellant-assessee was a registered firm engaged in the business of cloth and yarn, primarily dealing with Gada produced by specific mills.During the assessment for the years 1960-61 and 1961-62, the Income Tax Officer determined that the losses of Rs. 2,04,746 and Rs. 17,000 incurred by the ass...

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Continental Construction Ltd. Vs. Commissioner of Income-Tax, Central [1992] INSC 8 (15 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 8 SC

Headnote :

Section 80-O of the Income Tax Act, 1961 allows for a deduction when calculating total income for any royalty, commission, fees, or similar payments received by the taxpayer from a foreign government or enterprise for the use of any patent, invention, model, design, secret formula, process, or simil...

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Saharanpur Electric Supply Co. Ltd. Vs. Commissioner of Income-Tax etc [1992] INSC 7 (15 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 7 SC

Headnote :

According to the Indian Income-tax Act of 1922, when calculating business income, an assessee was entitled to a depreciation allowance based on a percentage of either the actual cost incurred by the assessee or the written down value of the relevant asset that was owned and used for business purpose...

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Navnit Lal Sakar Lal Vs. Commissioner of Income Tax [1991] INSC 278 (29 October 1991)

Judgement Date : october/1991, Citation : 1991 Latest Caselaw 278 SC

Headnote :

The appellant\'s grandfather created a will in 1956, leaving his properties to the appellant and his brother. After the testator\'s death in 1957, his son \'S\', who did not have the title of executor, filed Income Tax and Wealth-Tax returns for the deceased\'s estate, and assessments were made base...

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Commissioner of Income Tax, Gujarat Vs. Cellulose Products of India Ltd. [1991] INSC 221 (4 September 1991)

Judgement Date : september/1991, Citation : 1991 Latest Caselaw 221 SC

Headnote :

The respondent is a Public Limited Company that was incorporated on April 14, 1989, with the purpose of manufacturing chemical products, specifically Carboxy Methyl Cellulose (CMC) and Cellulose Pulps. The company was also issued an industrial license by the Central Government for the production of...

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Central Provinces Manganese Ore. Co. Ltd. Vs. I.T.O Nagpur [1991] INSC 200 (20 August 1991)

Judgement Date : august/1991, Citation : 1991 Latest Caselaw 200 SC

Headnote :

The appellant, a non-resident company engaged in the export of manganese ore, was assessed for income tax for the assessment year 1953-54. Later, upon learning that there were ongoing proceedings regarding under-invoicing against the appellant before the Customs Authorities, the respondent, the Inco...

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Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana [1991] INSC 177 (7 August 1991)

Judgement Date : august/1991, Citation : 1991 Latest Caselaw 177 SC

Headnote :

The appellants in these cases have made cash payments exceeding Rs. 2500 for certain purchases of stock-in-trade. Consequently, when calculating the income of the appellants under the category of \"profits and gains of business,\" the assessing authority disallowed deductions for these payments, dee...

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Vijaya Laxmi Sugar Mills Ltd. Vs. Commissioner of Income Tax, Kanpur [1991] INSC 173 (6 August 1991)

Judgement Date : august/1991, Citation : 1991 Latest Caselaw 173 SC

Headnote :

The appellant company was ordered to be liquidated in 1949. During the liquidation process, the liquidator sold certain company assets and invested the proceeds in fixed deposits with various banks. The liquidator also incurred expenses for salaries, legal fees, travel, postage, and stationery. The...

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A.L.A. Firm Vs. Commissioner of Income Tax, Madras [1991] INSC 60 (21 February 1991)

Judgement Date : february/1991, Citation : 1991 Latest Caselaw 60 SC

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Commissioner of Income Tax, West Bengal Vs. Wesman Engg. Co. (P.) Ltd. [1991] INSC 13 (24 January 1991)

Judgement Date : january/1991, Citation : 1991 Latest Caselaw 13 SC

Headnote :

The respondent-assessee, a private limited company and a licensee, was obligated under an agreement to pay certain amounts to its foreign collaborators (licensors) for the costs of working drawings and royalties. It sought a certificate from the Income Tax Officer to facilitate remittance to its for...

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Commissioner of Income Tax, Calcutta Vs. British Paints India Ltd. [1990] INSC 387 (13 December 1990)

Judgement Date : december/1990, Citation : 1990 Latest Caselaw 387 SC

Headnote :

The respondent-assessee, a limited liability company involved in the manufacture and sale of paints, consistently valued its goods in process and finished products solely based on the cost of raw materials, completely disregarding overhead costs. The assessee argued that this approach was justified...

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Income Tax Officer, Cuttack & Ors Vs. Biju Patnaik [1990] INSC 383 (7 December 1990)

Judgement Date : december/1990, Citation : 1990 Latest Caselaw 383 SC

Headnote :

The respondent-assessee was assessed for income tax for the assessment year 1957-58, which concluded on March 31, 1957. Later, the Income Tax Officer discovered that the assessee had failed to report a sum of Rs. 15 lakhs earned as capital gains from the sale of his mining business. The assessee cla...

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Bikaner Gypsums Ltd. Vs. Commissioner of Income Tax, Rajasthan [1990] INSC 322 (23 October 1990)

Judgement Date : october/1990, Citation : 1990 Latest Caselaw 322 SC

Headnote :

The appellant-assessee was engaged in the business of mining gypsum. The predecessor of the assessee obtained a lease from the Maharaja of a former princely state on September 29, 1948, allowing for the mining of gypsum for a duration of 20 years over an area of 4.27 square miles. This lease was sub...

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Poonjabhai Varmalidas Vs. Commissioner of Income Tax, Ahmadabad [1990] INSC 308 (9 October 1990)

Judgement Date : october/1990, Citation : 1990 Latest Caselaw 308 SC

Headnote :

Section 10(2)(xi) of the Income Tax Act, 1922 allowed for the deduction of bad and doubtful debts. The accompanying proviso stated that if the amount recovered from any such debt exceeded the difference between the total debt and the amount previously allowed, the excess would be considered a profit...

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Jute Corporation of India Ltd. Vs. Commissioner of Income Tax & ANR [1990] INSC 266 (4 September 1990)

Judgement Date : september/1990, Citation : 1990 Latest Caselaw 266 SC

Headnote :

Regarding the assessment for the year 1974-75, the appellant-assessee filed an appeal with the Appellate Assistant Commissioner. During the appeal hearing, the assessee introduced an additional argument concerning its liability for Purchase Tax and sought a deduction of Rs. 11,54,995. After allowing...

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U.P. State Road Transport Corporation Vs. Muniruddin [1990] INSC 236 (17 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 236 SC

Headnote :

The respondent, who worked as a bus conductor for the appellant, the State Road Transport Corporation, was terminated from his position due to allegations of erasing way-bills and reselling previously sold tickets. He challenged his dismissal by filing a lawsuit, arguing that he was not provided wit...

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Northern Corporation Vs. Union of India & Ors [1990] INSC 222 (6 August 1990)

Judgement Date : august/1990, Citation : 1990 Latest Caselaw 222 SC

Headnote :

The petitioner-Corporation imported certain goods that were under bond and could not be released due to a ban imposed by the Income Tax authorities under Section 132(1) of the Income Tax Act, 1961. After the ban was lifted, the petitioner sought clearance for the goods, but the customs authorities i...

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Shashikant Laxman Kale & ANR Vs. Union of India & ANR [1990] INSC 210 (20 July 1990)

Judgement Date : july/1990, Citation : 1990 Latest Caselaw 210 SC

Headnote :

In 1987, the Finance Act introduced clause (10-C) into section 10 of the Income-Tax Act, 1961. This clause provided tax exemption for public sector employees receiving payments under a voluntary retirement scheme sanctioned by the Central Government.The petitioners, consisting of an employee from a...

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Commissioner of Income-Tax, Madras Vs. K.R. Sadayappan [1990] INSC 197 (10 July 1990)

Judgement Date : july/1990, Citation : 1990 Latest Caselaw 197 SC

Headnote :

According to the Explanation added to section 271(1)(c) of the Income Tax Act 1961 by the Finance Act of 1964, if an assessee\'s total income reported was less than 80 percent of the total income assessed, it was presumed that the assessee had concealed income details unless they could demonstrate t...

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M.B. Abdulla Vs. Commissioner of Income-Tax, Kerala [1990] INSC 91 (19 March 1990)

Judgement Date : march/1990, Citation : 1990 Latest Caselaw 91 SC

Headnote :

On November 11, 1968, the Petitioner was arrested while carrying contraband gold in a Maruti Car that he was driving. He was taken into custody, and the gold was confiscated.For the assessment year 1960-70, the Petitioner submitted a return declaring a total income of Rs. 9,571. However, during the...

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Hundraj Kanyalal Sajnani Vs. Union of India & Ors [1990] INSC 89 (16 March 1990)

Judgement Date : march/1990, Citation : 1990 Latest Caselaw 89 SC

Headnote :

The primary petition has been submitted by the Income-tax Officers Group-A, contesting the Seniority Rules established in 1973, which were created by the Department following the directives issued by this Court in the previous case of B.S. Gupta v. Union of India, [1975] Supp. SCR 491. The backgroun...

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Keshavji Ravji & Co. Vs. Commissioner of Income Tax [1990] INSC 28 (5 February 1990)

Judgement Date : february/1990, Citation : 1990 Latest Caselaw 28 SC

Headnote :

Section 40(b) of the Income Tax Act, 1961, as it was at the relevant time, prohibited the deduction of interest, salary, bonus, commission, or remuneration paid by a firm to its partners. Explanation 1, added by the Taxation Laws (Amendment) Act, 1984, effective from April 1, 1985, stated that if a...

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Devi Cine Projector Manufacturingco., Vs. Commissioner of Income Tax [1990] INSC 27 (5 February 1990)

Judgement Date : february/1990, Citation : 1990 Latest Caselaw 27 SC

Headnote :

The Income Tax Appellate Tribunal, in the appeals brought before it, determined that the total interest paid by a firm to its partner was not allowable under Section 40(b) of the Income Tax Act, regardless of any interest the partner may have paid to the firm on his own borrowings. When the appellan...

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Roche Products Limited Vs. Collector of Customs & ANR [1989] INSC 312 (19 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 312 SC

Headnote :

The appellant operates in the pharmaceutical manufacturing sector, producing various products including sulphamethoxazole, commonly referred to as \'SMX\'. A key raw material required for the production of SMX is a chemical called \'isoxamine\'.On April 23, 1974, the Ministry of Industrial Developme...

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Life Insurance Corporation of India & ANR Vs. Gangadhar Vishwanath Ranade [1989] INSC 270 (8 September 1989)

Judgement Date : september/1989, Citation : 1989 Latest Caselaw 270 SC

Headnote :

Mr. G.V. Ranade took out four life insurance policies from LIC between 1958 and 1960. In April 1969, he assigned all four policies to his wife, Smt. Kamalabai G. Ranade, and this assignment was officially registered by LIC. The policies were fully paid up, with maturity dates of September 14, 1972,...

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Electronics Corporation of India Ltd. Vs. Commissioner of Income Tax & ANR [1989] INSC 166 (2 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 166 SC

Headnote :

The appellant company entered into a contract with a Norwegian firm, which was to provide technical expertise and services, including training facilities for the appellant\'s personnel related to computer manufacturing, for a fee of NOK 32 million, approximately equivalent to Rs. 575 lakhs.The appel...

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Gujarat Travancore Agency, Cochin Vs. Commissioner of Income-Tax,Kerala, Ernakulam [1989] INSC 165 (2 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 165 SC

Headnote :

The appellant did not submit its income tax returns for the assessment years 1965-66 and 1966-67 within the required timeframe as stipulated by the Income Tax Act, 1961. The returns were only filed after the assessee received notices under section 139(2) of the Act. Consequently, the Income Tax Offi...

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Commissioner of Income-Tax, Lucknow Vs. Bazpur Co-Operative Sugar Factory Ltd. [1989] INSC 158 (1 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 158 SC

Headnote :

The respondent-assessee is a cooperative society that operates a sugar mill. To encourage its members to contribute more to its capital, it established a bye-law for a \'Loss Equalisation & Capital Redemption Reserve Fund\'. Each producer-shareholder was required to deposit an annual amount into thi...

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Commissioner of Income Tax, Amritsar Vs. Straw Board Manufacturing Co. Ltd. [1989] INSC 151 (28 April 1989)

Judgement Date : april/1989, Citation : 1989 Latest Caselaw 151 SC

Headnote :

The taxpayer, a manufacturer of strawboard, sought reduced income tax rates, a higher development rebate under section 33, and a deduction under section 80-E of the Income Tax Act, 1961 for the assessment years 1965-66, 1966-67, and 1967-68, arguing that strawboard manufacturing was a priority indus...

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Broach Distt. Co-Operative Cotton Salesginning & Pressing S Vs. Commissioner of Income Tax, Ahmedabad [1989] INSC 142 (26 April 1989)

Judgement Date : april/1989, Citation : 1989 Latest Caselaw 142 SC

Headnote :

The assessee, a co-operative society, provided ginning and pressing services for raw cotton sourced from its members and marketed the finished products on their behalf.The society charged its members fees for ginning and pressing, as well as a commission for selling the finished products. For the as...

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Claggett Brachi Co.Ltd., London Vs. Commissioner of Income-Tax, A.P [1989] INSC 140 (26 April 1989)

Judgement Date : april/1989, Citation : 1989 Latest Caselaw 140 SC

Headnote :

The appellant-assessee, a non-resident sterling company engaged in the purchase and sale of tobacco, both directly and on a commission basis, made its purchases through Indian agents. These agents submitted income tax returns on behalf of the assessee for the assessment years 1959-60 and 1960-61. Th...

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Commissioner of Income Tax, Calcutta Vs. Prahaladrai Agarwala [1989] INSC 139 (26 April 1989)

Judgement Date : april/1989, Citation : 1989 Latest Caselaw 139 SC

Headnote :

The respondent-assessee was a partner in a firm alongside five others, including his wife, mother, grandfather, brother, and an unrelated individual. His wife had invested Rs. 51,000 as capital in the firm, which she received from two gifts given to her by the assessee. During the assessment proceed...

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Alembic Chemical Works Co. Ltd. Vs. Commissioner of Income Tax, Gujarat [1989] INSC 115 (31 March 1989)

Judgement Date : march/1989, Citation : 1989 Latest Caselaw 115 SC

Headnote :

The appellant-assessee, a company involved in penicillin production, sought to enhance its output by entering into a contract with a Japanese company (Meiji) for the provision of sub-cultures of penicillin-producing strains, technical expertise, training, a written description of the process for a p...

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Shubhlaxmi Mills Limited Vs. Additional Commissioner of Income-Tax, Gujarat [1989] INSC 100 (28 March 1989)

Judgement Date : march/1989, Citation : 1989 Latest Caselaw 100 SC

Headnote :

Subsection (1) of Section 33 of the Income Tax Act, 1961 states that, subject to the provisions of Section 34, a development rebate can be claimed as a deduction for new machinery or plant. Clause (a) of subsection (3) of Section 34 specifies that this deduction will not be permitted unless 75 perce...

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Mrs. Arundhati Balkrishna Vs. Commissioner of Income Tax [1989] INSC 91 (15 March 1989)

Judgement Date : march/1989, Citation : 1989 Latest Caselaw 91 SC

Headnote :

The appellant was a taxpayer who earned income from a Trust. For the assessment years 1964-65 and 1966-67, the Income Tax Officer denied the deduction of two amounts claimed as interest paid by the Trust for funds withdrawn from an Estate Account for investment, citing that part of the withdrawn amo...

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Commissioner of Income Tax, Lucknow Vs. U.P. Cooperative Federation Ltd. [1989] INSC 51 (10 February 1989)

Judgement Date : february/1989, Citation : 1989 Latest Caselaw 51 SC

Headnote :

Clause (iii) of Section 14(3) of the Income Tax Act, 1922 provides an exemption from tax for interest and dividends earned by a cooperative society from its investments in other cooperative societies.The respondent-assessee, which is a central organization comprising various District Cooperative Soc...

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R.B. Shreeram Durga Prasad & Fatehch and nursing Das Vs. Settlement Commission & ANR [1989] INSC 30 (27 January 1989)

Judgement Date : january/1989, Citation : 1989 Latest Caselaw 30 SC

Headnote :

Sub-section (1) of section 245C of the Income Tax Act, 1961 allows an assessee to submit an application to the Settlement Commission for case resolution at any point during the proceedings. According to sub-section (1) of section 245D, the Settlement Commission must request a report from the Commiss...

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Petron Engineering Construction Pvt. Ltd. & ANR Vs. Center Board of Direct Taxes & Ors [1988] INSC 367 (13 December 1988)

Judgement Date : december/1988, Citation : 1988 Latest Caselaw 363 SC

Headnote :

Toyo Engineering Corporation, a company incorporated in Japan, agreed to provide technical services for the Iraqi Storage Terminal Project Installations and enlisted Toyo Engineering India Ltd., an Indian company, to assist with the project. Toyo Engineering India Ltd. subsequently entered into two...

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Surinder Nath Kapoor Vs. Union of India & Ors [1988] INSC201 (3 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 200 SC

Headnote :

This Civil Miscellaneous Petition was submitted by Raja Properties, seeking directions following the resolution of a special leave petition (civil) filed by Surinder Nath Kapoor.Surinder Nath Kapoor was a partner at M/s. Krishna Kapoor & Co., which had a sister concern named M/s. Indo-Kashmir Carpet...

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Chuharmal S/O Takarmal Mohnani Vs. Commissioner of Income-Tax, M.P., Bhopal [1988] INSC 126 (2 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 126 SC

Headnote :

The petitioner is the taxpayer. For the assessment year 1974-75, he filed his income tax return declaring a total income of Rs.3,113, which he claimed was earned from two stores he operated.On May 12, 1973, during a search conducted by Customs authorities, 565 foreign-made watches valued at Rs.87,45...

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Raja Ram Kumar Bhargava Vs. Union of India [1987] INSC 375 (11 December 1987)

Judgement Date : december/1987, Citation : 1987 Latest Caselaw 374 SC

Headnote :

Raja Ram Kumar Bhargava, the Appellant, was assessed as the Kartha of a Hindu Undivided Family for Income and Excess Profit Taxes for the assessment year 1947-48.Following the assessment order dated September 23, 1951, which was later modified by the Appellate Assistant Commissioner and the Income-T...

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Sir Shadi Lal And Sons, Shamli Vs. Commissioner of Income-Tax, Kanpur [1987] INSC 354 (27 November 1987)

Judgement Date : november/1987, Citation : 1987 Latest Caselaw 353 SC

Headnote :

The appellants, a Hindu undivided family, rented out a house they owned. The lease agreement specified that the tenant was responsible for maintaining the property in good and habitable condition, performing all necessary repairs, including annual whitewashing and repairs to electrical and sanitary...

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Central Board of Direct Taxes & Ors A Vs. Aditya Vs. Birla [1987] INSC 352 (27 November 1987)

Judgement Date : november/1987, Citation : 1987 Latest Caselaw 351 SC

Headnote :

The respondent, Aditya V. Birla, is a technician with experience in the manufacturing and sale of Staple Fibres, and is associated with the Thai Rayon Company in Thailand, which also operates in the same sector. He entered into an agreement where the Thai Company sought his services as an \'employee...

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Ganesh Dass Sreeram, A Vs. Income Tax Officer, 'A' Ward, Shillong & Ors [1987] INSC 305 (30 October 1987)

Judgement Date : october/1987, Citation : 1987 Latest Caselaw 304 SC

Headnote :

The appellants, who are registered firms under the Income Tax Act, 1961, submitted their tax returns late. The Income Tax officer assessed the appellants in accordance with section 143(3) of the Act, determining their total incomes and the corresponding tax amounts owed. Additionally, the officer ca...

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Sir Shadi Lal Sugar And General Millsltd. & ANR Vs. Commissioner of Income Tax, Delhi [1987] INSC 193 (31 July 1987)

Judgement Date : july/1987, Citation : 1987 Latest Caselaw 192 SC

Headnote :

The company under assessment, which earned its revenue from producing and selling sugar and confectionery, was evaluated for the fiscal year 1958-59 by the Income Tax Officer according to the Income Tax Act of 1922. This evaluation included additional charges of Rs.48,500 for cane costs, Rs.67,500 f...

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C.I.T. Gujarat Vs. Elecon Engineering Co. Ltd. [1987] INSC 182 (21 July 1987)

Judgement Date : july/1987, Citation : 1987 Latest Caselaw 181 SC

Headnote :

The assessee, a public limited company, was in its second year of a new project that commenced production during the assessment year 1964-65. The Income-tax Officer assessed the case under section 143(3) of the Income-tax Act, 1961, determining the allowable rebate under sections 84 and 101 to be Rs...

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R.K.Upadhyaya Vs. Shanabhai P. Patel [1987] INSC 133 (28 April 1987)

Judgement Date : april/1987, Citation : 1987 Latest Caselaw 133 SC

Headnote :

The respondent contested the re-assessment notice issued under section 147(b) of the Income Tax Act, 1961 for the assessment year 1965-66. The High Court annulled the notice, determining that the Income Tax Officer\'s actions were beyond the time limit set by the Act.

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Smt. Padmavati Jaikrishna Vs. Addl. Commissioner of Income Gujarat Ahmedabad [1987] INSC 125 (22 April 1987)

Judgement Date : april/1987, Citation : 1987 Latest Caselaw 125 SC

Headnote :

The taxpayer, assessed as an individual, earned income from \"other sources\" such as interest and dividends. In the assessment year 1966-67, she sought a deduction of Rs. 26,986 for interest paid on loans she had taken, under section 57(iii) of the Income Tax Act, 1961. The Income Tax Officer deter...

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Commissioner of Income Tax, U.P. Vs. Shah Sadiq and Sons [1987] INSC 110 (14 April 1987)

Judgement Date : april/1987, Citation : 1987 Latest Caselaw 110 SC

Headnote :

The assessee, a partnership firm, was recognized as a registered firm for the assessment years 1960-61, 1961-62, and 1962-63. During the assessment proceedings for 1962-63, the assessee asserted that it had incurred a loss of Rs. 60,054 in the speculation business for the assessment year 1960-61 and...

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Commissioner of Income Tax VS. Mussadilal Ram Bharose [1987] INSC 26 (28 January 1987)

Judgement Date : january/1987, Citation : 1987 Latest Caselaw 26 SC

Headnote :

The Income-tax Officer disallowed the respondent-assessee\'s account books, citing unverified sales and expenses, as well as a low profit margin. He set the net profit rate at 8%, calculating the profit at Rs. 60,800, and the total income at Rs. 60,936 after adding Rs. 136 for interest receipts. Upo...

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Yudhishter Vs. Ashok Kumar [1986] INSC 266 (11 December 1986)

Judgement Date : december/1986, Citation : 1986 Latest Caselaw 266 SC

Headnote :

On October 11, 1971, the landlord, who is the respondent, acquired a house where the tenant, the appellant, had been residing since 1962. Additionally, the landlord had bought another property in the same district on July 10, 1971, but sold it on August 7, 1972, as it was not vacant. On January 14,...

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Commissioner of Income-Tax, Madhya Pradesh Vs. Maharaja Bahadur Singh & Ors [1986] INSC 211 (13 October 1986)

Judgement Date : october/1986, Citation : 1986 Latest Caselaw 211 SC

Headnote :

Hukum Chand Seth established a Hindu Undivided Family (HUF) with his family members and owned significant properties. On March 31, 1950, these properties were divided equally among him, his wife, and their son through a Deed of Partition. On the same day, Hukum Chand Seth and his wife created two tr...

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C.I.T., Andhra Pradesh Vs. Trustees of H.E.H The Nizam's Family Trust [1986] INSC 209 (30 September 1986)

Judgement Date : september/1986, Citation : 1986 Latest Caselaw 209 SC

Headnote :

On May 10, 1950, the Nizam of Hyderabad established a Family Trust through a Deed of Trust. A total of nine crores in Government securities was transferred to the trustees under this Deed, which was conceptually divided into 175 equal units. Out of these, 5 units were designated as the \'Reserve Fun...

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Hindustan Wires Products Limited Vs. Commissioner of Income-Tax, Patiala [1986] INSC 162 (7 August 1986)

Judgement Date : august/1986, Citation : 1986 Latest Caselaw 162 SC

Headnote :

The landlord-appellant, who operates a girls\' school, initiated an eviction lawsuit against the tenant, who was the predecessor-in-interest of the respondent, claiming that additional space was required for the school.Both the trial judge and the appellate court granted the eviction under section 1...

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Commissioner of Income Tax, Haryana,Himachal Pradesh & Delh Vs. Tarsem Kumar & ANR [1986] INSC 146 (17 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 146 SC

Headnote :

On August 23, 1970, while the respondent was driving a car, reportedly belonging to his brother, from Ambala to Batala, he was intercepted by a Customs officer near the Beas River. The officer forcibly took him and the driver, Gurunam Singh, to the Customs House in Amritsar. Both the respondent and...

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Commissioner of Income Tax, Bihar, Patna Vs. Amar Singh Gowamal & Sons, Jharia, Dhanbad [1986] INSC 145 (17 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 145 SC

Headnote :

The respondent-assessee firm was established in 1945 under the Indian Income Tax Act of 1922, with its registration valid until the assessment year 1961-62. On November 8, 1961, the final day of the previous year relevant to the assessment year 1962-63, the firm underwent a change in its constitutio...

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Jagdish Sugar Mills Ltd. Vs. The C.I.T Lucknow [1986] INSC 143 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 143 SC

Headnote :

Section 279 of the U.P. Zamindari Abolition and Land Reforms Act outlines the methods for recovering land revenue arrears. According to Rule 281 of the Act\'s Rules, the Collector is empowered to auction the attached immovable property of a defaulter, with the sale requiring confirmation by the Comm...

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Madnani Development Corpn. (P) Ltd. Vs. Commissioner of Income-Tax, Orissa [1986] INSC 140 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 140 SC

Headnote :

The assessee-company, while operating as a contractor, entered into a contract with the Railway Administration to perform earthwork necessary for the construction of a new railway yard. To facilitate this, the assessee acquired two parcels of land for a total expenditure of Rs.68,241. After completi...

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Anchor Pressings (P) Ltd. Vs. Commissioner of Income Tax, U.P. & Ors [1986] INSC 139 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 139 SC

Headnote :

Section 84 (now renumbered as s. 80J) of the Income-tax Act, 1961, as it was at the relevant time, stated that an assessee would not be liable to pay income tax on profits and gains from an industrial undertaking covered by the section, provided that these did not exceed six percent per annum of the...

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Commissioner of Wealth Tax. Kanpur Vs. Chander Sen [1986] INSC 136 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 136 SC

Headnote :

Rangi Lal and his son Chander Sen formed a Hindu undivided family (HUF) that owned some immovable property and operated a family business. Following a partial partition, the HUF business was divided between them, and they continued to run it as partners, while the family house property remained join...

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Commissioner of Agricultural Income-Tax, Trivandrum Vs. Kerala Estate Mooriad Chalapuram [1986] INSC 132 (15 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 132 SC

Headnote :

The Kerala Agricultural Income Tax Act of 1950 establishes a tax on agricultural income within the State of Kerala. Section 5 outlines the deductions applicable when calculating agricultural income, specifically mentioning clauses (e), (g), (h), and (i), which pertain to interest paid by the taxpaye...

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C.I.T. (Central), Madras Vs. Canara Workshops (P) Ltd., Kodialball, Mangalore [1986] INSC 131 (15 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 131 SC

Headnote :

The company under assessment is involved in the production of automobile spare parts. In the fiscal year relevant to the assessment year 1966-67, the company also began manufacturing alloy steels. Both sectors are listed in the Fifth Schedule of the Income Tax Act, 1961.During the previous years rel...

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Commissioner of Income-Tax, Calcutta Vs. Biju Patnaik [1986] INSC 119 (9 May 1986)

Judgement Date : may/1986, Citation : 1986 Latest Caselaw 119 SC

Headnote :

The respondent-assessee sought deductions in his tax assessments for the years 1962-63 to 1964-65 concerning interest payments on loans from Kalinga Foundation Trust and others, as well as certain dividend transactions related to shares of Kalinga Tubes, Ltd. The Income-Tax officer sent a letter to...

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Indian Oil Corporation Vs. Income Tax Officer, Central Circle V, Calcutta & Ors [1986] INSC 112 (8 May 1986)

Judgement Date : may/1986, Citation : 1986 Latest Caselaw 112 SC

Headnote :

The assessee was a company registered under UK law, with its main business operations located in India. Throughout its existence, it was assessed under the Indian Income Tax Act of 1922.Each year, the assessee claimed deductions for certain expenses, amounting to L 1,00,000 or more, as administrativ...

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Comhissioner of Incohe-Tax, Bombay Vs. Vanaz Engineering (P) Ltd., Bombay [1986] INSC 105 (2 May 1986)

Judgement Date : may/1986, Citation : 1986 Latest Caselaw 105 SC

Headnote :

The respondent-firm (assessee) did not have a gratuity scheme in place for the years prior to 1970, but established such a scheme for the first time in mid-1970, which became effective from July 1, 1970.The respondent recorded a charge of Rs. 2,11,305 in the Profit and Loss Account, representing the...

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K. George Thomas Vs. Commissioner of Income-Tax, Kerala [1986] INSC 99 (30 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 99 SC

Headnote :

The appellant is classified as an individual for income tax purposes. He operates a printing press and a daily language newspaper. For the fiscal year 1962-63, he submitted a tax return indicating a loss. The Income-tax Officer found that the appellant, in his capacity as Vice-President of the India...

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Indo-Aden Salt Mfg. & Trading Co. Pvt. Ltd. Vs. Commissioner of Income Tax, Bombay [1986] INSC 36 (12 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 36 SC

Headnote :

A partnership firm known as M/s. Indo Aden Salt Works Co. was acquired by the appellant-assessee through an agreement dated August 24, 1949. For the assessment year 1950-51, both the Agreement and the Valuation Report of the assets were submitted to the assessing authority.The Income Tax Officer did...

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Commissioner of Income-Tax Andhra Pradesh, Hyderabad. Vs. Andhra Pradesh State Road Transport Corporation, Hyderabad [1986] INSC 30 (7 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 30 SC

Headnote :

The Respondent, the Andhra Pradesh State Road Transport Corporation, was established under Section 3 of the Road Transport Corporation Act of 1950. Before the formation of the Respondent-Corporation, road transport in Andhra Pradesh was managed by the Government of Hyderabad prior to the state\'s cr...

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State Bank of Travancore Vs. Commissioner of Income Tax, Kerala [1986] INSC 4 (8 January 1986)

Judgement Date : january/1986, Citation : 1986 Latest Caselaw 4 SC

Headnote :

The assessee, a subsidiary of the State Bank of India, maintained its accounts using the mercantile system during the accounting years 1964, 1965, and 1966, recording income and losses on an accrual basis and adopting the calendar year as its previous year. In its banking operations, the assessee ch...

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The Commissioner of Income Tax, Delhi Vs. Bansi Dhar & Sons [1985] INSC 254 (19 December 1985)

Judgement Date : december/1985, Citation : 1985 Latest Caselaw 254 SC

Headnote :

The Assessee was a Hindu Undivided Family (HUF). The Karta\'s father passed away in an air crash, resulting in the Karta receiving over Rs. 2 lakhs from the Insurance Company due to an insurance policy on his father\'s life. The income generated from this amount was classified as the Karta\'s person...

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Scientific Engineering House (P) Ltd. Vs. Commissioner of Income Tax, Andhra Pradesh [1985] INSC 237 (1 November 1985)

Judgement Date : november/1985, Citation : 1985 Latest Caselaw 237 SC

Headnote :

The appellant-assessee is engaged in the manufacture of scientific instruments and apparatus, including Dumpy levellers, levelling staves, and prismatic compasses. It entered into two collaboration agreements with M/s. Metrimpex Hungarian Trading Company, Budapest, one on March 15, 1961, and the oth...

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State Bank of India Vs. Commissioner of Income Tax, Ernakulam [1985] INSC 235 (31 October 1985)

Judgement Date : october/1985, Citation : 1985 Latest Caselaw 235 SC

Headnote :

The assessee-Bank merged with the appellant-Bank.In the course of its banking operations, the assessee engaged in foreign exchange transactions. Following the devaluation of the Indian rupee, the amounts credited to the assessee\'s accounts in foreign banks increased. The Income-tax Officer classifi...

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Shree Sajjan Mills Ltd. Vs. Commissioner of Income Tax, M.P. Bhopal & ANR [1985] INSC 224 (8 October 1985)

Judgement Date : october/1985, Citation : 1985 Latest Caselaw 224 SC

Headnote :

The appellant-assessee is a publicly traded company. The relevant assessment year for C.A. No. 4222 of 1984 is 1973-74.With the enactment of the Payment of Gratuity Act, 1972, effective from September 16, 1972, a statutory obligation was established for the assessee to provide gratuity to its employ...

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Smt. Saroj Aggarwal Vs. Commissioner of Income Tax, U.P [1985] INSC 214 (30 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 214 SC

Headnote :

The appellant is the taxpayer. Her husband was a partner in three different partnership firms. A partnership agreement was signed on July 30, 1957, by him and two other partners. He passed away on July 24, 1959, leaving the appellant behind. Following his death, a new partnership agreement was execu...

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Shri Sunil Siddharthbhai Vs. Commissioner of Income Tax, Ahmadabad [1985] INSC 208 (27 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 208 SC

Headnote :

In Civil Appeal No. 1841 of 1981, the appellant-assesse was a partner in Messrs Suvas Trading Company, a partnership established under a partnership deed dated September 27, 1973. As part of his capital contribution to the partnership, the assesse transferred certain shares of limited companies that...

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The Commissioner of Income Tax, Bangalore Vs. Sri J.H. Gotla, Yadagiri [1985] INSC 190 (29 August 1985)

Judgement Date : august/1985, Citation : 1985 Latest Caselaw 190 SC

Headnote :

The respondent-assessee was an individual engaged in the business of buying and selling groundnut oil, operating an oil mill, and serving as an abkari contractor. On June 1, 1957, he gifted a portion of the oil mill machinery to his wife and three minor children. Subsequently, a firm was established...

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Commissioner of Income Tax, Kanpur Vs. M/S. Mother India [1985] INSC 177 (14 August 1985)

Judgement Date : august/1985, Citation : 1985 Latest Caselaw 177 SC

Headnote :

The respondent-assessee involved in the Civil Appeals had unabsorbed business losses of Rs. 67,534 and unabsorbed depreciation amounting to Rs. 1,78,154 at the conclusion of the assessment year 1950-51. The respondent\'s income, excluding the current depreciation, was Rs. 50,624 for the year 1951-52...

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Commissioner of Income Tax, A.P. Vs. M/S. T.Veerabhadra Rao, K. Koteswara Rao & Co. [1985] INSC 147 (8 July 1985)

Judgement Date : july/1985, Citation : 1985 Latest Caselaw 147 SC

Headnote :

The assessee, a partnership firm, acquired the ongoing business of a previous firm along with all its assets and liabilities, which included a debt of Rs. 23,577. The assessee reported income tax on the interest earned from this debt for the assessment year 1963-64. On March 31, 1965, the assessee a...

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Distributors (Baroda) Pvt. Ltd. Vs. Union of India And Two Ors [1985] INSC 145 (1 July 1985)

Judgement Date : july/1985, Citation : 1985 Latest Caselaw 145 SC

Headnote :

The first provision that exempted inter-corporate dividends from super tax was established on December 9, 1933, through a Notification from the Governor General in Council, which stated: \"The Governor General in Council is pleased to exempt from super tax:779 (i) The portion of income from any inve...

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Dr. Partap Singh & ANR Vs. Director of Enforcement Foreign Exchange Regulation & Ors [1985] INSC 105 (26 April 1985)

Judgement Date : april/1985, Citation : 1985 Latest Caselaw 105 SC

Headnote :

The appellants, a husband and wife, approached the High Court under Article 226 seeking to annul a search warrant issued by respondent No. 2, the Assistant Director of Enforcement, as well as the authorization warrant issued by respondent No. 5, the Commissioner of Income Tax. They also requested th...

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Y. Ramanjaneyulu Vs. State of Andhra Pradesh & Ors [1985] INSC 74 (29 March 1985)

Judgement Date : march/1985, Citation : 1985 Latest Caselaw 74 SC

Headnote :

G.O.Ms.No. 559, issued by the respondent-State on May 4, 1961, states that the principle of reservation for appointments should be applied to all levels of posts, including those related to promotions across all departments, including the Secretariat, where it had not previously been applicable.The...

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Associated Cement Co. Ltd. Vs. Director of Inspection, Customs Central, Excise, New Delhi [1985] INSC 73 (29 March 1985)

Judgement Date : march/1985, Citation : 1985 Latest Caselaw 73 SC

Headnote :

The Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme of 1965 was established by the Central Government under section 280ZD of the Income Tax Act of 1961 and was applied to the Cement Industry in 1985. For the fiscal year 1965-66, the excise duty on cement, as per the Central Excise an...

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The Commissioner of Wealth Tax Gujarat, Ahmedabad Vs. Kantilal Manilal [1985] INSC 58 (13 March 1985)

Judgement Date : march/1985, Citation : 1985 Latest Caselaw 58 SC

Headnote :

For the assessment years 1961-62 and 1962-63, with valuation dates of March 31, 1961, and March 31, 1962, respectively, assessment orders were issued under the Wealth Tax Act on March 24, 1961, and March 23, 1962. The notices of demand were served to the assessee on April 11, 1961, and April 11, 196...

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Workmen of Hindustan Steel Ltd & ANR Vs. Hindustan Steel Ltd. & Ors [1984] INSC 233 (12 December 1984)

Judgement Date : december/1984, Citation : 1984 Latest Caselaw 233 SC

Headnote :

Standing Order 31 of the 1st Respondent/Public Sector Undertaking outlines a comprehensive procedure for addressing cases of misconduct. To impose a major penalty, the employer must prepare a chargesheet and allow the accused employee to respond within 7 days. If the employee disputes the allegation...

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Commissioner of Income Tax, Andhra Pradesh Vs. M. Chandra Sekhar [1984] INSC 228 (4 December 1984)

Judgement Date : december/1984, Citation : 1984 Latest Caselaw 228 SC

Headnote :

The respondent taxpayer submitted voluntary income tax returns for certain assessment years after the deadline set by Sub-section (1) of Section 139 of the Income Tax Act, 1961. The Income Tax officer deemed the taxpayer to be in default and imposed penalties under clause (a) of Sub-section (1) of S...

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P. Jayappan Vs. S.K. Perumal, First Income-Tax Officer, Tuticorin [1984] INSC 145 (17 August 1984)

Judgement Date : august/1984, Citation : 1984 Latest Caselaw 145 SC

Headnote :

The petitioner, who is an assessee under the Income Tax Act of 1961, submitted income tax returns that were initially accepted. However, a subsequent search of the petitioner\'s residence uncovered that he had concealed certain business transactions and maintained fraudulent accounts. Based on the c...

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Smt. M.M. Amonkar & Ors Vs. Dr.S.A.Johari [1984] INSC40 (21 February 1984)

Judgement Date : february/1984, Citation : 1984 Latest Caselaw 40 SC

Headnote :

The original plaintiff, a doctor, occupied a small cabin (approximately 175 sq ft) that is part of the premises of Dr. Amonkar Hospital, owned by the appellants. The building is owned by the Life Insurance Corporation of India. The appellants threatened to evict the Respondent after sending a notice...

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Khazan Chand Vs. State of Jammu And Kashmir & Ors [1984] INSC28 (13 February 1984)

Judgement Date : february/1984, Citation : 1984 Latest Caselaw 28 SC

Headnote :

The appellants and petitioners were registered dealers under the Jammu and Kashmir General Sales Tax Act, 1962. They submitted their quarterly returns on time but did not pay the tax owed according to those returns. Some later filed revised returns. The tax was eventually paid by the assessees after...

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C.I.T. West Bengal - III & Ors Vs. Oriental Rubber Works [1983] INSC 178 (15 November 1983)

Judgement Date : november/1983, Citation : 1983 Latest Caselaw 178 SC

Headnote :

The Revenue, which had confiscated the assessee\'s books of account and documents under section 132(1) of the Income Tax Act, 1961, failed to return them after 180 days from the date of seizure. Consequently, the assessee filed a writ petition in the High Court, seeking an order for the return of th...

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Commissioner of Wealth Tax, Madras Vs. K. S. N. Bhatt [1983] INSC 157 (21 October 1983)

Judgement Date : october/1983, Citation : 1983 Latest Caselaw 157 SC

Headnote :

In the assessment proceedings conducted under the Wealth Tax Act for four assessment years, the assessee sought deductions in the calculation of his net wealth for liabilities related to income tax, wealth tax, and gift tax. The Wealth Tax Officer approved only a portion of the claimed deductions. T...

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Commissioner of Income Tax, Bombay & Ors Vs. Mahindra and Mahindra Limited & Ors [1983] INSC 112 (2 September 1983)

Judgement Date : september/1983, Citation : 1983 Latest Caselaw 112 SC

Headnote :

Section 72A of the Income Tax Act, 1961 allows an Amalgamated Company to carry forward and offset accumulated losses and unabsorbed depreciation allowances in specific amalgamation scenarios, provided three conditions are met: (a) the amalgamating company was financially non-viable immediately befor...

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Commissioner of Income-Taxbombay City-III, Bombay Vs. Shantilal Private Llmited Bombay [1983] INSC 82 (21 July 1983)

Judgement Date : july/1983, Citation : 1983 Latest Caselaw 82 SC

Headnote :

The respondent taxpayer asserted that a payment of Rs. 1,50,000 made as compensation for failing to fulfill a contract constituted a business loss. However, the Income Tax Officer dismissed this claim, arguing that the transaction was a speculative transaction as defined by subsection (5) of section...

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Apoorva Shantilal Shah Vs. Commissioner of Income Tax Gujarat I, Ahmedabad [1983] INSC 22 (3 March 1983)

Judgement Date : march/1983, Citation : 1983 Latest Caselaw 22 SC

Headnote :

The assessee is a Hindu Undivided Family (HUF) comprising four members: Sri Apoorva Shantilal Shah, his wife Smt. Karuna, and their minor sons Chintan and Tejal. This pertains to the assessment year 1975-76.As the Karta of the HUF, Shri Apoorva submitted a request to the Income Tax Officer to recogn...

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Commissioner of Income Tax, Delhi Vs. Delhi Safe Deposit Co. Ltd. [1982] INSC 2 (12 January 1982)

Judgement Date : january/1982, Citation : 1982 Latest Caselaw 2 SC

Headnote :

The taxpayer was a partner in a managing agency firm. At the request of one of the firm\'s partners, the managed company lent a significant amount of money to another firm. Ultimately, due to the borrower\'s failure to repay the loan, the managed company incurred a loss, which was partially covered...

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R.K. Garg Vs. Union of India & Ors [1981] INSC 182 (20 October 1981)

Judgement Date : october/1981, Citation : 1981 Latest Caselaw 182 SC

Headnote :

The Special Bearer Bonds (Immunities and Exemptions) Ordinance of 1981 was enacted on January 12, 1981, and was later repealed and replaced by the Special Bearer Bonds (Immunities and Exemptions) Act of 1981, which received Presidential assent on March 27, 1981. According to Section 1(3) of the Act,...

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Vazir Sultan Tobacco Co. Ltd. Vs. Commlssioner of Income-Tax Andhra Pradesh, Hyderabad [1981] INSC 171 (25 September 1981)

Judgement Date : september/1981, Citation : 1981 Latest Caselaw 171 SC

Headnote :

The Super (Profits Tax) Act of 1963 and the Company\'s (Profits) Sur-tax Act of 1964, which have nearly identical schemes and main provisions, impose a special tax on the excess profits earned by companies. This special tax applies to the portion of a company\'s \"chargeable profits\" from the previ...

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K.P. Varghese Vs. The Income Tax Officer, Ernakulam, & ANR [1981] INSC 160 (4 September 1981)

Judgement Date : september/1981, Citation : 1981 Latest Caselaw 160 SC

Headnote :

The appellant taxpayer sold his house in Ernakulam on December 25, 1965, to his daughter-in-law and five of his children for the same price of Rs. 16,500 that he had paid for it in 1958. The assessment for the taxpayer for the year 1966-67, with the relevant accounting period being the calendar year...

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Associated Cement Co. Ltd. Vs. Commercial Tax Officer, Kota & Ors [1981] INSC 156 (2 September 1981)

Judgement Date : september/1981, Citation : 1981 Latest Caselaw 156 SC

Headnote :

The appellant-assessee, a company engaged in cement manufacturing, sold its products both within the State of Rajasthan and outside it. For the assessment year 1974-75, covering the period from August 1, 1973, to July 31, 1974, the assessee submitted sales tax returns under the Rajasthan Sales Tax A...

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Shiela Kaushish Vs. Commissioner of Income-Tax, Delhi [1981] INSC 141 (18 August 1981)

Judgement Date : august/1981, Citation : 1981 Latest Caselaw 141 SC

Headnote :

The appellant-assessee built a warehouse and rented out various sections under different leases that began on different dates. Subsequently, a new lease was established between the assessee and her tenant for the entire warehouse, with the assessee starting to receive a monthly rent of Rs. 34,797/-...

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Santoshi Tel Utpadak Kendra Vs. Deputy Commissioner of Sales Tax [1981] INSC 125 (24 July 1981)

Judgement Date : july/1981, Citation : 1981 Latest Caselaw 125 SC

Headnote :

The appellant, a partnership firm, was evaluated by the Sales Tax Officer, who estimated its turnover for the calendar year 1971 and the first half of 1972, resulting in two assessment orders dated March 26, 1973, under section 33 of the Bombay Sales Tax Act, 1959, which imposed Sales Tax and penalt...

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Beharilal Ramcharan Vs. Income-Tax Officer, Special Circle 'B' Ward, Kanpur & ANR [1981] INSC 117 (21 July 1981)

Judgement Date : july/1981, Citation : 1981 Latest Caselaw 117 SC

Headnote :

On May 21, 1966, the Income Tax Officer issued a notice to the petitioners under section 226 (3) (i) of the Income Tax Act, 1961, indicating that according to the financial records of B.R. Sons Ltd. (the assessee), the petitioners owed them over Rs. 76,000, which should be paid to the Department to...

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Jamnaprasad Kanhaiyalal Vs. Commissioner of Income-Tax, M.P., Bhopal [1981] INSC 115 (8 May 1981)

Judgement Date : may/1981, Citation : 1981 Latest Caselaw 115 SC

Headnote :

During the assessment proceedings for the assessee-firm for the fiscal year 1967-68, the Income Tax Officer identified cash credits of Rs. 9,250 each attributed to the five sons of the Managing Partner in the firm\'s records. The officer discovered that these creditors, being minors, lacked any inde...

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Ganga Saran and Sons Pvt. Ltd. Calcutta Vs. Income Tax Officer & Ors [1981] INSC 101 (23 April 1981)

Judgement Date : april/1981, Citation : 1981 Latest Caselaw 101 SC

Headnote :

The assessee was established as a Private Limited Company in March 1947, with G serving as its Managing Director. It took over the business operations of a trading company previously run by \'D\' in Delhi. D, who was G\'s brother-in-law, was appointed to manage the Delhi Branch of the assessee and r...

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C.I.T. Bombay Vs. Bar Council of Maharashtra Bar Council of India Bar Council [1981] INSC 98 (22 April 1981)

Judgement Date : april/1981, Citation : 1981 Latest Caselaw 98 SC

Headnote :

The Bar Council of Maharashtra\'s income from securities (interest) and enrollment fees during the accounting periods for the assessment years 1962-63, 1963-64, and 1964-65 was taxed by the Income Tax Officer. However, the Central Government granted approval to the assessee under section 10(23A) dur...

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Commissioner of Income Tax, New Delhi Vs. Federation of Indian Chambers of Commerce & Industries [1981] INSC 92 (15 April 1981)

Judgement Date : april/1981, Citation : 1981 Latest Caselaw 92 SC

Headnote :

The respondent, an existing company under the Companies Act of 1956, did not possess any share capital nor did it distribute dividends to its members. Instead, it utilized its entire income to achieve its objectives, which focused on the promotion, protection, and development of trade, commerce, and...

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Barendra Prasad Ray & Ors Vs. The Income Tax Officer 'A' Ward Foreign Section & Ors [1981] INSC 86 (7 April 1981)

Judgement Date : april/1981, Citation : 1981 Latest Caselaw 86 SC

Headnote :

The appellants are partners in a law firm based in Calcutta, engaged by a German corporation to represent it in three ongoing lawsuits at the High Court in Calcutta. A London law firm, M/s. Ashurst, Morris, Crisp & Co., also representing the German corporation, instructed the appellants to hire Mr....

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Commissioner of Income Tax, Bangalore Vs. B. C. Srinivasa Setty [1981] INSC 42 (19 February 1981)

Judgement Date : february/1981, Citation : 1981 Latest Caselaw 42 SC

Headnote :

The assesses, a registered firm, was engaged in the manufacturing and sale of agarbattis. According to Clause (13) of the Instrument of Partnership dated July 28, 1954, which was later extended by another instrument on March 31, 1964, the goodwill of the firm had not been assigned a value, and it wa...

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The Commissioner of Income Tax, Kerala Vs. Smt. P.K. Kochammu Amma Peroke [1980] INSC 187 (23 September 1980)

Judgement Date : september/1980, Citation : 1980 Latest Caselaw 187 SC

Headnote :

The respondent assessee was a partner in the partnership firms of M/s. Malabar Tile Works and M/s. Malabar Plywood Works, along with other partners, including her husband and minor daughter. In her tax returns for the assessment year 1964-65, which corresponded to the accounting year ending December...

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Anantharam Veerasingaiah & Co. Vs. Commissioner of Income Tax, A.P [1980] INSC 83 (15 April 1980)

Judgement Date : april/1980, Citation : 1980 Latest Caselaw 83 SC

Headnote :

The appellant, who is an Abkari contractor, submitted an income tax return for the assessment year 1959-60, reporting a total turnover of Rs. 10,92,132 and an income of Rs. 7,704. However, the Income Tax Officer disputed the accuracy of this return. He discovered that on December 12, 1957, and Janua...

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Liquidator of Mahamudabad Properties (P) Ltd Vs. Commissioner of Income Tax, West Bengal Ii, Calcutta [1980] INSC 68 (9 April 1980)

Judgement Date : april/1980, Citation : 1980 Latest Caselaw 68 SC

Headnote :

The appellant-assessee reported in his income tax return for the assessment year 1962-63 (with the previous year being the calendar year 1961) that the annual value of the building that was derequisitioned by the government on December 26, 1960, was Rs. 1,23,672/-. However, since the building had re...

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Grindlays Bank Limited Vs. The Income Tax Officer, 'H' Ward Companies [1980] INSC 3 (15 January 1980)

Judgement Date : january/1980, Citation : 1980 Latest Caselaw 3 SC

Headnote :

The appellant, a banking corporation registered in the United Kingdom, conducts banking operations in India and is subject to assessment under the Income Tax Act, 1961. The appellant submitted its income tax return for the assessment year 1972-73.During the assessment process, the Income Tax Officer...

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C.I.T. Central, Calcutta Vs. National Taj Traders [1979] INSC 249 (27 November 1979)

Judgement Date : november/1979, Citation : 1979 Latest Caselaw 249 SC

Headnote :

In relation to the accounting years ending March 31, 1957, and March 31, 1958, the Income Tax Officer of \'E\' Ward District II (1) Calcutta completed assessments based on the voluntary returns submitted by the respondent, determining total incomes of Rs. 7000/- and Rs. 7500/- for the years 1957-58...

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Ice & General Mills Vs. Income Tax Officer, Central Circle II, Meerut [1979] INSC 246 (20 November 1979)

Judgement Date : november/1979, Citation : 1979 Latest Caselaw 246 SC

Headnote :

The appellant, a firm engaged in the manufacturing of ice and the preservation of potatoes in its cold storage, was assessed for income tax for the assessment year 1961-62 with a total income of Rs. 53,548/- as per the assessment order dated July 5, 1961. On December 21, 1961, the Income Tax Officer...

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Commissioner of Income Tax Kerala, Ernakulam Vs. V. Damodaran, Trivandrum [1979] INSC 207 (15 October 1979)

Judgement Date : october/1979, Citation : 1979 Latest Caselaw 207 SC

Headnote :

The assessee served as the Managing Director of a company that was initially assessed with a total income of Rs. 43,407 for the assessment year 1959-60. Subsequently, the Income-Tax Officer discovered that the assessee had been withdrawing funds from the company, which were to be classified as divid...

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Commissioner of Income-Tax, Andhra Pradesh Vs. T.N. Arvinda Reddy [1979] INSC 198 (5 October 1979)

Judgement Date : october/1979, Citation : 1979 Latest Caselaw 198 SC

Headnote :

The respondent sold his house for a price that was high enough to attract capital gains tax, but he circumvented this tax obligation by purchasing the common house from his brothers for Rs 30,000 each through individual release deeds. The Petitioner argued that the release deeds executed by the co-o...

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Malabar Fisheries Co, Calcutta Vs. Commissioner of Income Tax, Kerala [1979] INSC 189 (19 September 1979)

Judgement Date : september/1979, Citation : 1979 Latest Caselaw 189 SC

Headnote :

The appellant, a firm that was dissolved as originally established on April 1, 1959, was made up of four partners and operated various businesses under different names and styles.The firm was dissolved on March 31, 1963, and according to the dissolution deed agreed upon by the partners, one partner...

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Ukhara Estate Zamindaries (Pvt.) Ltd. Vs. Commissioner of Income-Tax, West Bengal, Calcutta [1979] INSC 188 (19 September 1979)

Judgement Date : september/1979, Citation : 1979 Latest Caselaw 188 SC

Headnote :

The assessee was established to acquire certain zamindari properties. Through an indenture, the assessee secured a lease on extensive zamindari properties for a duration of 999 years and also obtained an assignment of moveable assets. In exchange for the lease and assignment, fully paid shares value...

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Indian And Eastern Newspaper Society New Delhi Vs. Commissioner of Income Tax, New Delhi [1979] INSC 164 (31 August 1979)

Judgement Date : august/1979, Citation : 1979 Latest Caselaw 164 SC

Headnote :

Section 147(b) of the Income Tax Act, 1961 states that if an Income Tax officer has reason to believe, based on information in their possession, that income subject to tax has not been assessed for any assessment year, they are permitted to assess or reassess that income.During an internal audit of...

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Rajinder Nath Vs. Commissioner of Income Tax, Delhi [1979] INSC 149 (13 August 1979)

Judgement Date : august/1979, Citation : 1979 Latest Caselaw 149 SC

Headnote :

A Hindu undivided family, comprising the father (Karta) and his three sons, was engaged in business. The Karta acquired land in his name, with the purchase price paid from the family\'s accounts, and subsequently, a building was constructed on this land. Another building was erected on a different p...

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Brij Mohan Vs. Commissioner of Income Tax, New Delhi [1979] INSC 141 (3 August 1979)

Judgement Date : august/1979, Citation : 1979 Latest Caselaw 141 SC

Headnote :

Section 271(1)(c)(iii) stated that if the Income Tax officer had reason to believe that the taxpayer had concealed details of their income or provided inaccurate information regarding such income, they could impose a penalty in addition to any tax owed by the taxpayer. This penalty would be no less...

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Cloth Traders (P) Ltd. Vs. Addl. Commr. of Income Tax, Gujarat-I [1979] INSC 113 (4 May 1979)

Judgement Date : may/1979, Citation : 1979 Latest Caselaw 113 SC

Headnote :

The first provision that exempted super-tax on intercorporate dividends dates back to December 9, 1933, when a Notification was issued by the Governor General in Council. It stated:\"The Governor General in Council is pleased to exempt from super-tax:(i) the portion of income of any investment trust...

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Commissioner of Income Tax (Central) Calcutta Vs. B. N.Bhattacharjee & ANR [1979] INSC 106 (4 May 1979)

Judgement Date : may/1979, Citation : 1979 Latest Caselaw 106 SC

Headnote :

A significant amount of Rs. 30 lakhs in cash was seized from the respondent during a search conducted by Income Tax officials, leading the Department to reopen his assessments for the years 1962-63 to 1972-73. The total tax liability for the respondent exceeded Rs. 30 lakhs, with an additional Rs. 3...

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H.D.Devasia & Co., Kerala Vs. Commissioner of Income Tax, Kerala [1979] INSC 102 (4 May 1979)

Judgement Date : may/1979, Citation : 1979 Latest Caselaw 102 SC

Headnote :

The appellant, a registered firm, operates its business in various locations throughout the State of Kerala. In addition to its regular trade in different commodities, the firm also engaged in speculative business activities.For the assessment years 1964-65 and 1965-66, the Income Tax Officer alloca...

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Income Tax Officer & Ors Vs. M/S. Madnani Engineering Works Ltd., Calcutta [1979] INSC 1 (4 January 1979)

Judgement Date : january/1979, Citation : 1979 Latest Caselaw 1 SC

Headnote :

In relation to the assessment year 1959-60, the taxpayer was permitted to deduct interest paid to creditors from whom it claimed to have borrowed money through hundis. In January 1968, the Income Tax Officer issued a notice to the taxpayer under section 147(a) of the Income-tax Act, 1961, asserting...

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Gestetner Duplicators (Pvt.) Ltd. Vs. Commissioner of Income-Tax, West Bengal [1978] INSC 259 (14 December 1978)

Judgement Date : december/1978, Citation : 1978 Latest Caselaw 259 SC

Headnote :

The term \"salary\" as defined in section 17(1)(iv) of the Income Tax Act, 1961, encompasses \"any fees, commissions, perquisites, or profits in lieu of or in addition to any salary or wages\". According to rule 2(h) in Part A of the Fourth Schedule of the Act, which outlines the rules for recognize...

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Commissioner of Income Tax, Patiala Vs. M/S. Groz Backert Saboo Ltd. [1978] INSC 235 (22 November 1978)

Judgement Date : november/1978, Citation : 1978 Latest Caselaw 235 SC

Headnote :

In the assessment year 1962-63, corresponding to the financial year ending on March 31, 1962, the respondent assessee recorded transactions for the first time on September 30, 1961, regarding goods that were partially raw materials and partially semi-finished needles received as gifts from their col...

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Rajapalayam Mills Ltd. Vs. Commissioner of Income Tax, Madras [1978] INSC 206 (6 October 1978)

Judgement Date : october/1978, Citation : 1978 Latest Caselaw 206 SC

Headnote :

The appellant, a public limited company engaged in the manufacture and sale of yarn, established a new industrial unit during the financial year ending on March 31, 1959, which corresponds to the assessment year 1959-60. The total depreciation and development rebate for this new unit for the assessm...

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Commissioner of Income Tax, West Bengal Iii, Calcutta Vs. Rajendra Prasad Moody, Calcutta [1978] INSC 195 (4 October 1978)

Judgement Date : october/1978, Citation : 1978 Latest Caselaw 195 SC

Headnote :

The individuals involved in the two cases are brothers who each borrowed money to invest in shares of specific companies. During the assessment year 1965-66, which concluded on April 10, 1965, both brothers paid interest on the borrowed funds but did not receive any dividends from the shares acquire...

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Dharmaposhanam Co. Kerala Vs. Commissioner of Income Tax, Kerala [1978] INSC 115 (24 July 1978)

Judgement Date : july/1978, Citation : 1978 Latest Caselaw 115 SC

Headnote :

The objectives of the appellant company included \"(a) raising funds through the conduct of kuries... and (b) taking necessary actions to promote charity, education, industries, and the public good.\" Article 58 of the Articles of Association stated that \"the profits remaining after covering the co...

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Dharmadeepti, Alwaye, Kerala Vs. The Commissioner of Income Tax, Kerala [1978] INSC 114 (24 July 1978)

Judgement Date : july/1978, Citation : 1978 Latest Caselaw 114 SC

Headnote :

The appellant Association engages in the business of conducting \'Kuries\', which serves as an ancillary activity to support its primary objectives. According to Clause 3(a) of the Memorandum of Association, the main objectives are:(1) to provide charity, (2) to promote education, and (3) to establi...

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Union of India Vs. Gosalia Shipping Private Ltd., Margao, Goa [1978] INSC 111 (5 May 1978)

Judgement Date : may/1978, Citation : 1978 Latest Caselaw 111 SC

Headnote :

The respondent, a company registered under the Indian Companies Act, engages in Clearing and Forwarding services as well as acting as Steamship agents. In 1970, the respondent served as the shipping agents for \"Aluminium Company of Canada Ltd.\", a non-resident entity. The Aluminium Company charter...

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Mangalore Electric Supply Co. Ltd. Vs. The Commissioner of Income Tax, West Bengal [1978] INSC 104 (4 May 1978)

Judgement Date : may/1978, Citation : 1978 Latest Caselaw 104 SC

Headnote :

Exercising its authority under Section 4 of the Madras Electricity Supply Undertakings (Acquisition) Act, 1954, the Government of Madras took over the appellants\' undertaking, with the properties being transferred on the vesting date of October 15, 1956. Following the option chosen by the appellant...

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Ramachander Shiv Narayan Vs. Commissioner of Income Tax, Andhra Pradesh, Hyderabad [1977] INSC 209 (4 November 1977)

Judgement Date : november/1977, Citation : 1977 Latest Caselaw 209 SC

Headnote :

The appellant, a registered firm engaged in the business of gold, silver, and gunnies in Rajahmundry, also earns income from investments in Government securities. For the assessment year 1964-65, corresponding to the accounting year ending on October 16, 1963, the firm reported a loss of Rs. 5,008 f...

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Commissioner of Wealth Tax, Andhra Pradesh, Hyderabad Vs. Trustees of H.E.H. Nizam's Family [1977] INSC 137 (3 May 1977)

Judgement Date : may/1977, Citation : 1977 Latest Caselaw 137 SC

Headnote :

Section 21(1) of the Wealth Tax Act states that for assets subject to tax under the Act that are held by any trustee appointed under a Trust, the wealth tax will be imposed on and collected from the trustee in the same manner and to the same extent as it would be from the individual on whose behalf...

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Travancore Cochin Chemicals Limited Vs. Commissioner of Income-Tax, Kerala [1977] INSC 23 (21 January 1977)

Judgement Date : january/1977, Citation : 1977 Latest Caselaw 23 SC

Headnote :

The appellant, a public limited company, incurred an expense of Rs. 26,100 for constructing a new road to enhance transportation facilities in the vicinity of its factory. The company sought to deduct this amount from its total income, asserting it as a revenue expenditure for the fiscal year.Howeve...

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Commissioner of Income Tax Gujarat-Ii, Ahmedabad, Vs. R.M. Amin [1976] INSC 304 (26 November 1976)

Judgement Date : november/1976, Citation : 1976 Latest Caselaw 304 SC

Headnote :

The respondent taxpayer acquired certain shares in a private limited company incorporated in Uganda for Sh. 192,002 (equivalent to Rs. 1,28,000) prior to January 1, 1954. The company entered voluntary liquidation in 1961, and the liquidators sold the company\'s assets, resulting in the taxpayer rece...

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Parashuram Pottery Works Co. Ltd. Vs. Income Tax Officer, Circle-1, Ward 'A', Rajkot,Gujarat [1976] INSC 286 (16 November 1976)

Judgement Date : november/1976, Citation : 1976 Latest Caselaw 286 SC

Headnote :

The appellant, a Public Limited Company, submitted its Income Tax Return for the assessment years 1957-58 and 1959-60 in accordance with the Income Tax Act of 1922. The Income Tax Officer issued assessment orders on April 16, 1959, and March 30, 1961, for the respective years, allowing certain depre...

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Nawn Estates (P) Ltd. Vs. C.I.T., West Bengal [1976] INSC 246 (14 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 246 SC

Headnote :

The appellant is a Private Limited Company established under the Indian Companies Act of 1913, with its shares owned by members of the Nawn family. The primary objective of the appellant Company was to acquire land and buildings and lease them out for appropriate compensation. At the relevant time,...

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Sone Valley Portland Cement Co. Ltd. Vs. The General, Mining Syndicate Pvt. Ltd. [1976] INSC 198 (24 August 1976)

Judgement Date : august/1976, Citation : 1976 Latest Caselaw 198 SC

Headnote :

The owner of extensive land leased parcels to lessees at a predetermined rate of royalty and rent. The lessees then sub-leased the land to the appellant, who agreed to pay the lessees the same royalty and rent that they owed to the owner. Additionally, they consented to pay an extra royalty to the h...

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Performing Right Society Ltd. & ANR Vs. Commissioner of Income-Tax & Ors [1976] INSC 174 (10 August 1976)

Judgement Date : august/1976, Citation : 1976 Latest Caselaw 174 SC

Headnote :

The appellant Society, which is an organization of composers, authors, and publishers of copyright musical works, was established under the English Companies Act of 1908 and 1913, with its registered office located in London. It is responsible for collecting royalties from licenses that permit the p...

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Income Tax Officer, I Ward, Dist, Vi, Calcutta & Ors Vs. Lakhmani Mewal Das [1976] INSC 89 (30 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 89 SC

Headnote :

In March 1967, after satisfying the Commissioner, the appellant issued a notice under section 148 of the Income Tax Act, 1961, indicating that he had reason to believe that the respondent\'s taxable income for the assessment year 1958-59 had not been assessed. The respondent contended that the Incom...

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Income Tax Officer, Shillong & ANR Vs. N. Takim Roy Rymbai [1976] INSC 31 (17 February 1976)

Judgement Date : february/1976, Citation : 1976 Latest Caselaw 31 SC

Headnote :

Section 10(26)(a), Income-tax Act, 1961 provides that a person is entitled to exemption from income-tax if (1) he is a member of a Scheduled Tribe as defined in Art. 366(25) of the Constitution, (2) he is residing in any area specified in Part A or Part of the Table appended to paragraph 20 of the S...

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Workmenof National & Grindlays Bank Ltd. Vs. The National & Grindlays Bank Ltd. [1976] INSC 5 (16 January 1976)

Judgement Date : january/1976, Citation : 1976 Latest Caselaw 5 SC

Headnote :

Following negotiations between the respondent-Bank and its employees (appellants), an industrial dispute regarding bonuses for the years 1956 to 1964 was resolved on an ad hoc basis. However, by the time this settlement occurred, the Payment of Bonus Act, 1965 had already come into effect. For the a...

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Govinddas & Ors Vs. Income Tax Officer & ANR [1975] INSC 326 (18 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 324 SC

Headnote :

According to Section 25A of the Income Tax Act, 1922, a Hindu undivided family that has been assessed for tax will continue to be regarded as undivided and thus liable for taxation in that capacity, unless a formal order is issued that acknowledges a partition of its property. Under Section 25A(1),...

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J. R. Malhotra & ANR Vs. Additional Sessions Judge, Jullundur & Ors [1975] INSC 316 (11 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 314 SC

Headnote :

Under a search warrant issued pursuant to section 132 of the Income Tax Act, 1961, the Income Tax Authorities confiscated certain documents and cash from the respondent. Additionally, the Police initiated a criminal case against him. Subsequently, the Income Tax Officer assessed him for tax and offs...

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Union of India & Ors Vs. Coromandel Fertilizers Limited & ANR [1975] INSC 310 (9 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 308 SC

Headnote :

Section 80A(2) of the Income Tax Act, 1961 stipulates that the total deductions allowed under Chapter VIA cannot exceed the gross total income of the taxpayer. According to Section 80J(1) within Chapter VIA, if the gross total income of a taxpayer includes profits and gains from an industrial undert...

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Ajantha Industries & Ors Vs. Central Board of Direct Taxes,New Delhi & Ors [1975] INSC 303 (5 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 301 SC

Headnote :

The appellants had been assessed under the Income Tax Act by the Income Tax Officer in Nellore for several years. On January 23, 1973, the Central Board of Direct Taxes issued a notice to the appellants under section 127(1) of the Income Tax Act, proposing to transfer their case files from the Incom...

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Isha Beevi On Behalf of The Minior Umaiben Beevi & Ors Vs. The Tax Recovery Officer & Addl [1975] INSC 204 (5 September 1975)

Judgement Date : september/1975, Citation : 1975 Latest Caselaw 202 SC

Headnote :

The Additional Personal Assistant to the Collector, acting as the tax recovery officer under the Income-tax Act of 1961, issued notices to the appellants that prohibited them from transferring or otherwise dealing with properties they possessed. This action was based on 22 certificates issued to the...

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Sole Trustee Loka Shikshana Turst Vs. Commissioner of Income Tax, Mysore [1975] INSC 185 (28 August 1975)

Judgement Date : august/1975, Citation : 1975 Latest Caselaw 183 SC

Headnote :

Section 2(15) of the Income-tax Act defines \'charitable purpose\' to include the relief of the poor, education, medical relief, and the promotion of any other object that benefits the general public.The appellant serves as the sole trustee of the \"Loka Shikshana Trust,\" which holds properties lis...

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Madurai Distt. Central Cooperative Bank Ltd. Vs. The Third Income-Tax Officer, Madurai [1975] INSC 144 (28 July 1975)

Judgement Date : july/1975, Citation : 1975 Latest Caselaw 142 SC

Headnote :

The appellant is a Cooperative Society involved in banking activities. Under section 8(i)(a) of the Income Tax Act, 1961, Cooperative Societies engaged in banking are exempt from paying income tax on their business income. However, the Finance Act of 1963, through section 2(i)(a), 2(8), 3, and parag...

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Tiwari Kanahaiyalal Vs. The Commissioner of Income Tax, Delhi [1975] INSC 69 (13 March 1975)

Judgement Date : march/1975, Citation : 1975 Latest Caselaw 69 SC

Headnote :

Section 297(2)(f) of the Indian Income-tax Act, 1961 states that, despite the repeal of the Income-tax Act, 1922, any penalty proceedings related to assessments completed before April 1, 1962, can be initiated as if the 1961 Act had not been enacted. Clause (g) further states that penalty proceeding...

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Commissioner of Income Tax Madras Vs. Southern Roadways (P) Ltd. [1974] INSC 254 (28 November 1974)

Judgement Date : november/1974, Citation : 1974 Latest Caselaw 252 SC

Headnote :

The respondent operates a transport business and possesses a fleet of lorries and buses. He acquired new diesel engines and installed them in his vehicles, claiming a development rebate on the cost of these engines for the assessment years 1961-62 and 1962-63. The Income Tax Act of 1922 was in effec...

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Mahadeva Upendra Sinai Vs. Union of India & Ors [1974] INSC 233 (7 November 1974)

Judgement Date : november/1974, Citation : 1974 Latest Caselaw 231 SC

Headnote :

Goa, Daman, and Diu, which were formerly Portuguese territories, became a Union Territory of India on December 19, 1961.The President of India, exercising powers under Article 240, enacted the Taxation Laws (Extension to Union Territories) Regulation II of 1963. According to clause 3 of this Regulat...

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Income Tax Officer, Income Tax-Cum-Wealth Tax Circle Ii Vs. Nawab Mir Barkat Ali Khan Bahadur [1974] INSC 209 (16 October 1974)

Judgement Date : october/1974, Citation : 1974 Latest Caselaw 207 SC

Headnote :

In 1950, the respondent created three trust deeds for the benefit of three women he referred to as his wives, as well as for himself, in his capacity as the father of their minor children. Following the submission of tax returns for the assessment years 1955-56, 1956-57, 1957-58, and 1958-59, the In...

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Pooran Mal Vs. Director of Inspection (Investigation) of Income-Tax Mayu [1973] INSC 243 (14 December 1973)

Judgement Date : december/1973, Citation : 1973 Latest Caselaw 243 SC

Headnote :

In the Supreme Court proceedings, there were two writ petitions filed under Article 32 of the Constitution and two appeals stemming from the Delhi High Court\'s orders regarding writ petitions under Article 226. The relief sought pertained to the search of certain premises and the seizure of account...

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Commissioner of Income Tax, Madras Vs. M/S. Madurai Mills Co. Limited [1973] INSC 44 (9 March 1973)

Judgement Date : march/1973, Citation : 1973 Latest Caselaw 44 SC

Headnote :

Three private limited companies, in which the assessee owned shares, entered voluntary liquidation in December 1959. During the liquidation process, the liquidators distributed assets in the accounting year relevant to the assessment year 1961-62, and the assessee company received cash or assets in...

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T. S. Krishna Vs. C. I. T. Madras [1972] INSC 242 (3 October 1972)

Judgement Date : october/1972, Citation : 1972 Latest Caselaw 242 SC

Headnote :

In the accounting period of 1962-63, the taxpayer paid Wealth Tax amounting to Rs. 21,963 for the shares he owned and subsequently deducted this amount from his dividend income and interest, claiming it as an allowable expense under Section 57(iii) of the Income Tax Act, 1961. The Income Tax Officer...

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D. M. Manasvi Vs. C.I.T., Gujarat II, Ahmedabad [1972] INSC 227 (19 September 1972)

Judgement Date : september/1972, Citation : 1972 Latest Caselaw 227 SC

Headnote :

Clause (1) of section 271 of the Income Tax Act, 1961, stipulates that the Income Tax Officer or the Appellate Assistant Commissioner must be satisfied during the proceedings under the Act regarding the matters outlined in that sub-section. However, it is not mandatory for a notice to be issued to t...

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Lachminarayan Madan Lal Vs. Commissioner of Income-Tax, West Bengal [1972] INSC 217 (13 September 1972)

Judgement Date : september/1972, Citation : 1972 Latest Caselaw 217 SC

Headnote :

The assessee is a registered partnership consisting of three brothers, each holding a one-third share, and is involved in the production and sale of aluminum utensils. For the assessment year 1963-64, the firm claimed to have paid Rs. 31,684 to M/s. Eastern Sales Corporation as a commission for sell...

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Hukam Chand Etc, Vs. Union of India & Ors [1972] INSC 178 (22 August 1972)

Judgement Date : august/1972, Citation : 1972 Latest Caselaw 178 SC

Headnote :

Rule 49 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954, established under the authority of Section 40 of the Act, stipulated that displaced individuals with verified claims for agricultural land should, whenever feasible, receive compensation through the allocation of agricultu...

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Shekhawati General Traders Ltd. Vs. Income Tax Officer, Company Circle I, Jaipur [1971] INSC 266 (4 October 1971)

Judgement Date : october/1971, Citation : 1971 Latest Caselaw 266 SC

Headnote :

In 1949, the assessee company purchased ordinary shares of another company, each with a face value of Rs. 10/-. From this investment, the assessee received several bonus shares.In 1961, the assessee also acquired additional rights shares from the same company.During the assessment year 1962-63, the...

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Commissioner of Income Tax, Madhya Pradesh, Nagpur Vs. Hukamchand Mohanlal [1971] INSC 251 (17 September 1971)

Judgement Date : september/1971, Citation : 1971 Latest Caselaw 251 SC

Headnote :

The taxpayer, who inherited her deceased husband\'s business, was proposed to be taxed under section 41(1) of the Income-tax Act, 1961, concerning a specific amount she received as a remission of sales tax that had been collected from her husband. The issue at hand was whether this amount was subjec...

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Sheo Nath Singh Vs. Assistant Commissioner of income Tax, Calcutta [1971] INSC 192 (12 August 1971)

Judgement Date : august/1971, Citation : 1971 Latest Caselaw 192 SC

Headnote :

The appellant, who was a shareholder in several companies involved in hotel management, gradually acquired a significant number of shares in $pence\'s Hotel Ltd. and took on the role of managing director, overseeing its operations at that time. He also invested in Associated Hotels of India Ltd. and...

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Chhugamal Rajpal Vs. S. P. Chaliha & Ors [1971] INSC 23 (21 January 1971)

Judgement Date : january/1971, Citation : 1971 Latest Caselaw 23 SC

Headnote :

The appellant, a partnership firm, submitted its income tax return for the assessment year 1960-61 and later presented its relevant accounting books and documents to the Income Tax Officer. Additionally, it provided a statement detailing various creditors from whom it had borrowed on Hundis during t...

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H. H. Maharajadhiraja Madhav Rao Jiwaji Raoscindia Bahad Vs. Union of India [1970] INSC 253 (15 December 1970)

Judgement Date : december/1970, Citation : 1970 Latest Caselaw 253 SC

Headnote :

With the enactment of the Indian Independence Act, 1947, the Princely States neighboring the Dominion of India merged into it. The merger agreements facilitated the integration of these States and assured the Rulers of their Privy Purse, succession rights according to law and custom, and their perso...

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Jain Bros. & Ors Vs. The Union of India & Ors [1969] INSC 326 (18 November 1969)

Judgement Date : november/1969, Citation : 1969 Latest Caselaw 327 SC

Headnote :

A notice was issued under section 22(2) of the Income Tax Act, 1922, to the appellant, a registered firm, requiring it to submit an income return for the assessment year 1960-61. Although a return was eventually filed, it was not submitted on time. The assessment was finalized in November 1964. Foll...

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Yogendra Nath Naskar Vs. Commissioner of Income-Tax, Calcutta [1969] INSC 46 (18 February 1969)

Judgement Date : february/1969, Citation : 1969 Latest Caselaw 46 SC

Headnote :

The Income Tax Officer, having determined that the evaluations of income from the properties belonging to two Hindu deities, managed by their shebaits as trustees, were invalid due to an incorrect assessment of the status of the assessees, initiated new assessment proceedings against the shebaits. T...

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T. S. Baliah Vs. T. S. Rengachari [1968] INSC 314 (12 December 1968)

Judgement Date : december/1968, Citation : 1968 Latest Caselaw 314 SC

Headnote :

In respect of the appellant's assessment to income-tax for three years from 1958-59 to 1960-61, the respondent filed three complaint petitions before the Chief Presidency Magistrate, Madras, at the instance of the Inspecting Assistant Commissioner, charging the appellant with having committed of...

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Commissioner of Income Tax, Patiala Vs. Patiala Flour Mills Co. Pvt. Ltd., Patiala [1968] INSC 239 (6 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 239 SC

Headnote :

The Respondent-assessee asserted in its tax assessment for the year 1970-71 that the deficiencies under Section 80I for both the current and previous assessment years should be offset against the profit of Rs. 1,51,011/- generated by its cold storage plant, which qualified as a new industrial undert...

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Third Income-Tax Officer, Mangalore Vs. M. Damodar Bhat [1968] INSC 205 (6 September 1968)

Judgement Date : september/1968, Citation : 1968 Latest Caselaw 205 SC

Headnote :

the respondent filed a writ petition under Article 226 of the Constitution, contesting the validity of a notice issued under section 226(3) of the Income-tax Act, 1961, concerning tax owed for the assessment years 1960-61 to 1963-64, as well as a penalty for the assessment year 1962-63.For the asses...

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J.P. Jani, Income-Tax Officer, Circle IV,Ward-G, Ahmedabad Vs. Induprasad Devshankar Bhatt [1968] INSC 200 (20 August 1968)

Judgement Date : august/1968, Citation : 1968 Latest Caselaw 200 SC

Headnote :

According to section 297(2)(d)(ii) of the Income-tax Act, 1961, which addresses repeals and savings, even though the 1922 Act has been repealed, if any income has escaped assessment for any assessment year following the year ending on March 31, 1940, and there are no ongoing proceedings under sectio...

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Mental Box Co. of India Ltd. Vs. Their Workmen [1968] INSC 197 (20 August 1968)

Judgement Date : august/1968, Citation : 1968 Latest Caselaw 197 SC

Headnote :

In a conflict between the appellant and its employees regarding the calculation of bonuses under the Payment of Bonus Act, 1965, the Company argued that the total surplus amounted to Rs. 49.96 lakhs, of which Rs. 29.98 lakhs was the allocable surplus. The employees contested this calculation, assert...

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Kapurchand Shrimal Vs. Tax Recovery Officer, Hyderabad & Ors [1968] INSC 193 (14 August 1968)

Judgement Date : august/1968, Citation : 1968 Latest Caselaw 193 SC

Headnote :

A Hindu undivided family failed to pay its income tax, leading the Income Tax Office to issue a recovery certificate based on the authority granted by rule 76 of Schedule II of the Income Tax Act, 1961. The Tax Recovery Officer ordered the arrest and imprisonment of the family\'s Karta due to the ta...

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S. Sankappa & Ors Vs. The Income-Tax Officer, Central Circle II, Bangalore [1967] INSC 297 (14 December 1967)

Judgement Date : december/1967, Citation : 1967 Latest Caselaw 297 SC

Headnote :

During the assessment years 1958-59, 1959-60, and 1960-61, two firms, in which the six appellants were partners, submitted returns indicating that they were registered firms and also applied for registration under section 26A of the Income-tax Act, 1922. However, the Income-tax Officer denied the re...

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S.K. Dutta, Income-Tax Officer & Ors Vs. Lawrence Singh Ingty [1967] INSC 250 (7 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 250 SC

Headnote :

Under section 4(3)(xxi) of the Income-tax Act, 1922, and section 10(26) of the Income-tax Act, 1961, the income of members of a scheduled tribe, as defined in Article 366(25) of the Constitution, who reside in areas specified in Part A or Part B of the Table attached to Paragraph 20 of the Sixth Sch...

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Commissioner of Income-Tax, Delhi and Rajasthan Vs. The Mewar Textile Mills Ltd. [1965] INSC 287 (10 December 1965)

Judgement Date : december/1965, Citation : 1965 Latest Caselaw 287 SC

Headnote :

When applying to the Income-tax Appellate Tribunal under section 66(1) of the Income-tax Act, 1922, the assessee submitted certain documents as annexures to his application, which the Tribunal included with the Statement of Case. However, these documents were not referenced in either the Tribunal\'s...

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Kashiram Agarwala Vs. UnionIndia & Ors [1964] INSC 219 (6 October 1964)

Judgement Date : october/1964, Citation : 1964 Latest Caselaw 219 SC

Headnote :

The appellant\'s income tax proceedings, which were being handled by two officers in Calcutta, were transferred to another Income-tax Officer in the same city by an order from the Central Board of Revenue under section 127(1) of the Indian Income-tax Act, 1961. The appellant contested this transfer...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Income Tax Act, 1961

List of Judgements

Bank of India Vs. M/s. Sri Nangli Rice Mills Pvt. Ltd. &amp; Ors.

Shital Fibers Ltd. Vs. Commissioner of Income Tax

Prasannatma Das Vs. K.N. Haridasan Nambiar (D) and Ors.

Noble Resources and Trading India Pvt. Ltd. (Earlier known as Andagro Services Pvt. Ltd.) Vs. Union of India &amp; Ors.

Noble Resources and Trading India Pvt. Ltd. (Earlier known as Andagro Services Pvt. Ltd.) Vs. Union of India &amp; Ors.

Kalyani Transco Vs. M/s. Bhushan Power and Steel Ltd. &amp; Ors.

Aman Bhatia Vs. State (GNCT of Delhi)

M/s. Sri Venkateswara Constructions Vs. State of Odisha &amp; Ors.

Larsen and Toubro Ltd. Vs. Puri Construction Pvt. Ltd. and Ors.

Madhya Pradesh Road Development Corporation Vs. Vincent Daniel and Ors.

Vaibhav Goel &amp; Anr. Vs. Deputy Commissioner of Income Tax &amp; Anr.

K. Krishnamurthy Vs. The Deputy Commissioner of Income Tax

M/s. Tomorrowland Ltd. Vs. Housing and Urban Development Corporation Ltd. and Anr.

Union of India &amp; Ors. Vs. Future Gaming Solutions Pvt. Ltd. &amp; Anr. Etc.

Vinubhai Mohanlal Dobaria Vs. Chief Commissioner of Income Tax

Independent Sugar Corporation Limited. Vs. Girish Sriram Juneja

Principal Commissioner of Income Tax-4 &amp; Anr. Vs. M/s. Jupiter Capital Pvt. Ltd.

HDFC Bank Ltd. Vs. State of Bihar &amp; Ors.

Bank of Rajasthan Ltd. Vs. Commissioner of Income Tax

The Patna Municipal Corporation &amp; Ors. Vs. M/s. Tribro Ad Bureau &amp; Ors.

M/s. Shriram Investments Vs. The Commissioner of Income Tax III, Chennai

Chief Commissioner of Central Goods and Service Tax &amp; Ors. Vs. M/s. Safari Retreats Pvt. Ltd. &amp; Ors.

Just Rights for Children Alliance &amp; Anr. Vs. S. Harish &amp; Ors.

Just Rights for Children Alliance &amp; Anr. Vs. S. Harish &amp; Ors.

Tusharbhai Rajnikantbhai Shah Vs. Kamal Dayani &amp; Ors.

Shaji Poulose Vs. Institute of Chartered Accountants of India &amp; Ors.

All India Bank Officers' Confederation Vs. The Regional Manager, Central Bank of India, and Ors.

Puneet Sabharwal Vs. CBI

High Court Bar Association, Allahabad Vs. State of Uttar Pradesh &amp; Ors.

Bharti Cellular Ltd. (Now Bharti Airtel Ltd.) Vs. Assistant Commissioner of Income Tax, Circle 57

Lucknow Nagar Nigam &amp; Ors. Vs. Kohli Brothers Colour Lab. Pvt. Ltd. &amp; Ors.

Association for Democratic Reforms &amp; Anr. Vs. Union of India &amp; Ors.

Mangalam Publications, Kottayam Vs. Commissioner of Income Tax, Kottayam

Commissioner of Income Tax Vs. Jindal Steel &amp; Power Ltd. through its Managing Director

Ramkrishna Forgings Ltd. Vs. Ravindra Loonkar, Resolution Profession of ACIL Ltd. &amp; Anr.

Shah Originals Vs. Commissioner of Income Tax-24, Mumbai

Assessing Officer Circle (International Taxation) 2(2)(2), New Delhi Vs. Nestle SA

C.I.T., Delhi Vs. Bharti Hexacom Ltd.

Dakshin Gujarat Vij Company Ltd. Vs. Gayatri Shakti Paper and Board Ltd. and Anr. Etc.

Commissioner of Income Tax Vs. Jasjit Singh

Kotak Mahindra Bank Ltd. Vs. Commissioner of Income Tax Bangalore and Anr.

Principal Commissioner of Income Tax-10 Vs. Krishak Bharti Cooperative Ltd.

Kerala State Co-Operative Agricultural and Rural Development Bank Ltd. (KSCARDB) Vs. The Assessing Officer, Trivandrum and Ors.

Industrial Development Bank of India (Through Stressed Assets Stabilization Fund Constituted by the Government of India) Vs. Superintendent of Central Excise and Customs and Ors.

Secundrabad Club Etc. Vs. Secundrabad Club Vs. Commissioner of Income Tax-V Etc.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) &amp; Anr.

D. N. Singh v Commissioner Of Income Tax &amp; Anr.

Commissioner of Income Tax-8, Mumbai Vs. Glowshine Builders &amp; Developers Pvt. Ltd.

Jagdish Transport Corporation &amp; Ors. Vs. Union of India and Ors.

State Bank of India &amp; Ors. Vs. Rajesh Agarwal &amp; Ors.

The Commissioner of Income Tax Jaipur Vs. Prakash Chand Lunia (D) through LRS. &amp; Anr.

Principal Commissioner of Income Tax, Central-3 Vs. Abhisar Buildwell Pvt. Ltd.

SAP Labs India Pvt. Ltd. Vs. Income Tax Officer, Circle 6, Bangalore

Central Bureau of Investigation Vs. Santosh Karnani &amp; Anr.

Mansarovar Commercial Pvt. Ltd. Vs. Commissioner of Income Tax, Delhi

Saraf Exports Vs. Commissioner of Income Tax, Jaipur-III

US Technologies International Pvt. Ltd. Vs. The Commissioner of Income Tax

Income Tax Officer Vs. Vikram Sujitkumar Bhatia

Anil Minda and Ors. Vs. Commissioner of Income Tax

Govt. of NCT of Delhi through the Secretary, Land and Building Department &amp; Anr. Vs. K.L. Rathi Steels Ltd. and Ors.

Govt Of Nct Of Delhi Through The Secretary, Land And Building Department And Ors Vs M/s Kl Rathi Steels Limited And Ors

Victory Iron Works Ltd. Vs. Jitendra Lohia &amp; Anr.

Anushka Rengunthwar &amp; Ors. Vs. Union of India &amp; Ors.

K.T.V. Health Food Pvt. Ltd. Vs. Union of India and Ors.

Association of Old Settlers of Sikkim Vs. Union of India

M/s. Muthoot Leasing and Finance Ltd. Vs. Commissioner of Income Tax

Parivar Seva Sanstha Vs. Ahmedabad Municipal Corporation

The Commissioner of Income Tax - 23 Vs. M/s. Mansukh Dyeing and Printing Mills

Singapore Airlines Ltd. Vs. C.I.T., Delhi

M/s. OCL India Ltd. Vs. State of Orissa

Assistant Commissioner of Income Tax (Exemptions) Vs. Ahmedabad Urban Development Authority

M/s. New Noble Educational Society Vs. The Chief Commissioner of Income Tax 1

Independent Schools' Federation of India (Regd.) Vs. Union of India

Sundaresh Bhatt, Liquidator of ABG Shipyard Vs. Central Board of Indirect Taxes and Customs

Union of India Vs. M/s. Ganpati Dealcom Pvt. Ltd.

Pr. Commissioner of Income Tax - I, Chandigarh Vs. M/s. ABC Papers Ltd.

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union of India &amp; Ors.

Bank of India Vs. M/s. Sri Nangli Rice Mills Pvt. Ltd. & Ors.

Noble Resources and Trading India Pvt. Ltd. (Earlier known as Andagro Services Pvt. Ltd.) Vs. Union of India & Ors.

Noble Resources and Trading India Pvt. Ltd. (Earlier known as Andagro Services Pvt. Ltd.) Vs. Union of India & Ors.

Kalyani Transco Vs. M/s. Bhushan Power and Steel Ltd. & Ors.

M/s. Sri Venkateswara Constructions Vs. State of Odisha & Ors.

Vaibhav Goel & Anr. Vs. Deputy Commissioner of Income Tax & Anr.

Union of India & Ors. Vs. Future Gaming Solutions Pvt. Ltd. & Anr. Etc.

Principal Commissioner of Income Tax-4 & Anr. Vs. M/s. Jupiter Capital Pvt. Ltd.

HDFC Bank Ltd. Vs. State of Bihar & Ors.

The Patna Municipal Corporation & Ors. Vs. M/s. Tribro Ad Bureau & Ors.

Chief Commissioner of Central Goods and Service Tax & Ors. Vs. M/s. Safari Retreats Pvt. Ltd. & Ors.

Just Rights for Children Alliance & Anr. Vs. S. Harish & Ors.

Just Rights for Children Alliance & Anr. Vs. S. Harish & Ors.

Tusharbhai Rajnikantbhai Shah Vs. Kamal Dayani & Ors.

Shaji Poulose Vs. Institute of Chartered Accountants of India & Ors.

High Court Bar Association, Allahabad Vs. State of Uttar Pradesh & Ors.

Lucknow Nagar Nigam & Ors. Vs. Kohli Brothers Colour Lab. Pvt. Ltd. & Ors.

Association for Democratic Reforms & Anr. Vs. Union of India & Ors.

Commissioner of Income Tax Vs. Jindal Steel & Power Ltd. through its Managing Director

Ramkrishna Forgings Ltd. Vs. Ravindra Loonkar, Resolution Profession of ACIL Ltd. & Anr.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

D. N. Singh v Commissioner Of Income Tax & Anr.

Commissioner of Income Tax-8, Mumbai Vs. Glowshine Builders & Developers Pvt. Ltd.

Jagdish Transport Corporation & Ors. Vs. Union of India and Ors.

State Bank of India & Ors. Vs. Rajesh Agarwal & Ors.

The Commissioner of Income Tax Jaipur Vs. Prakash Chand Lunia (D) through LRS. & Anr.

Central Bureau of Investigation Vs. Santosh Karnani & Anr.

Govt. of NCT of Delhi through the Secretary, Land and Building Department & Anr. Vs. K.L. Rathi Steels Ltd. and Ors.

Victory Iron Works Ltd. Vs. Jitendra Lohia & Anr.

Anushka Rengunthwar & Ors. Vs. Union of India & Ors.

All India Haj Umrah Tour Organizer Association Mumbai Vs. Union of India & Ors.

Principal Director of Income Tax (Investigation) & Ors. Vs. Laljibhai Kanjibhai Mandalia

C.C., C.E. & S.T. - Bangalore (Adjudication) Etc. Vs. M/s. Northern Operating Systems Pvt. Ltd.

Nedumpilli Finance Company Ltd. Vs. State of Kerala & Ors.

V. Prakash @ G.N.V. Prakash Vs. M/s. P.S. Govindaswamy Naidu & Sons' Charities represented by its Managing Trustee & Ors.

Union of India & Ors. Vs. Ashish Agarwal