190. Indian Drugs & Pharmaceuticals Ltd. v. Workmen, Indian Drugs & Pharmaceuticals Ltd.

1 SCC 408Reported decision1977#18526 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Judgments citing 190. Indian Drugs & Pharmaceuticals Ltd. v. Workmen, Indian Drugs & Pharmaceuticals Ltd.

Pr. Commissioner of Income Tax-2, Delhi vs. M/S Bhishansaroop Ram

ITA/953/2019HC Delhi28 Mar 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…ue enough that subsequent light or ingenuity might suggest some traverse which had not been taken.‘ (Hoystead case [1926 AC 155 : 1925 All ER Rep 56 (PC)] , AC pp. 165-66)‖ 26. Reference was also made to Parashuram Pottery Works Co. Ltd. v. ITO [(1977) 1 SCC 408 : 1977 SCC (Tax) 179 : (1977) 106 ITR 1] and then it was held: (Radhasoami Satsang case [(1992) 1 SCC 659 : (1992) 193 ITR 321] , SCC p. 666, paras 16-17) ―16. We are aware of the fact that strictly speaking res judicata does not apply to income tax proceedings. Again, each assessment year being a unit, what is decided in one year may not app…

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdard National Foundation (India)

ITA/144/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 11Section 13(2)(b)Section 13(3)

…where a fundamental aspect permeating through the different 2 1926 AC 155 : 1925 All ER Rep 56 (PC) 3 (1992) 1 SCC 659 : (1992) 193 ITR 321 4 1926 AC 155 : 1925 All ER Rep 56 (PC) 5 (1977) 1 SCC 408 : 1977 SCC (Tax) 179 : (1977) 106 ITR 1 6 (1992) 1 SCC 659 : (1992) 193 ITR 321 This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000607 ITA 142/2021 & connected matters Page 13 of 24 assessment years has been found as a fact one way or the other and parties have a…

Commissioner of Income Tax (Exemptions) Delhi vs. Hamdrd National Foundation (India)

ITA/115/2021HC Delhi16 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 11Section 13(2)(b)Section 13(3)

…where a fundamental aspect permeating through the different 2 1926 AC 155 : 1925 All ER Rep 56 (PC) 3 (1992) 1 SCC 659 : (1992) 193 ITR 321 4 1926 AC 155 : 1925 All ER Rep 56 (PC) 5 (1977) 1 SCC 408 : 1977 SCC (Tax) 179 : (1977) 106 ITR 1 6 (1992) 1 SCC 659 : (1992) 193 ITR 321 This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000608 ITA 142/2021 & connected matters Page 13 of 24 assessment years has been found as a fact one way or the other and parties have a…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…Page 166 of 193 [Emphasis is mine.] 189.1. In my view, the judgment provides heft to the proposition formulated in paragraph 126 to 126.3 above. 190. Indian Drugs & Pharmaceuticals Ltd. v. Workmen, Indian Drugs & Pharmaceuticals Ltd. (2007) 1 SCC 408 was yet another judgment cited in support of the proposition that the court should exercise judicial restraint. This case concerned casual workers who were employed on daily wages basis. The workmen had been given employment as dependants of employees who had died in harness. Upon an industrial dispute erupting between the parties, an award wa…