1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh

16 ITR 325Reported decision1948#6547 most cited

What is 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh authority for?

The word 'derived' in a tax context requires an inquiry into the immediate and effective source of income, not its ultimate origin.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Raja Bahadur Kamakhaya Narayan Singh · 1948 · 16 ITR 325 · Privy Council · word derived · source of income · effective source · income from business

Judgments citing 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…ng decisions courts have held that the orders instruction, etc., issued by the Board are binding on the officer of the department and not on assessees or appellate authorities: (148 ITR 149) (Cal); (205 ITR 589) (AP); (147 ITR 332) (Mad); (12 ITR 385) (La); (16 ITR 325) (P); (16 ITR 433 ) (Mag); (17 ITR 426) (Cal); (23 ITR 87) ( SC); (45 ITR 107); Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 (95 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that…

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…ng decisions courts have held that the orders instruction, etc., issued by the Board are binding on the officer of the department and not on assessees or appellate authorities: (148 ITR 149) (Cal); (205 ITR 589) (AP); (147 ITR 332) (Mad); (12 ITR 385) (La); (16 ITR 325) (P); (16 ITR 433 ) (Mag); (17 ITR 426) (Cal); (23 ITR 87) ( SC); (45 ITR 107); Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 (95 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that…

Principal Commissioner of Income Tax-4 vs. Gomantak Eximis Ltd

ITA/1163/2018HC Delhi15 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 115JSection 2Section 2(14)(iii)

…(b) and (c) provided such income is derived from land which is situate in India and is used for agricultural purposes. The word “rent “has a technical connotation and implication. As Lord Uthwatt said in CIT v. Raja Bahadur Kamakhaya Narayan Singh, [1948] 16 ITR 325, 328 PC: “Rent is a technical conception, its leading characteristic being that it is a payment in money or in kind by one person to another in respect of the grant of a right to use land.” 23. In CIT v. V. T.S. Sevuga Pandia Thevar, [1933] 1 ITR 78 (Mad) [FB], it was observed that the word “revenue” is a word of wider import than the word “…

Shah Originals vs. Commissioner of Income Tax 24 Mumbai

C.A. No.-002664-002664 - 2011Supreme Court21 Nov 2023

Bench: HON'BLE MR. JUSTICE S.V.N. BHATTI

Section 80

…e-Tax, Bihar and Orissa v. Raja Bahadur Kamakshya Narayan Singh9, while interpreting the expression “derived from”, has held:- 7 IRC v. Wolfson, (1949) 1 All ER 865, p. 868 (HL). 8 (2018) 9 SCC 1. 9 (1948) 16 ITR 325. 21 “The word “derived” is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the, interest land indeed appears in the second degree, but the immediate and effective source is…

M/S. Allstate India Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 257/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

For Appellant: Shri Prakash Shridhar Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 10ASection 139

…n the deposit should be treated as income derived from the industrial undertaking within the meaning of section 80HH. 5 …… 6. The word " derived" has been construed as far back in 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh (1948) 16 ITR 325 (PC) when it said : "The word derived is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree, but the immediate and effective source is re…

Unipatch Rubber Ltd., Delhi vs. ACIT, Circle- 27(1), New Delhi

In the result, both the appeals are partly allowed for

ITA 7670/DEL/2018[2014-15]Status: DisposedITAT Delhi31 May 2022AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 80I

…receipts from sources other than the actual conduct of the business of generation and distribution of electricity." (p. 93) 6. The word "derived" has been construed as far back in 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh [1948] 16 ITR 325 when it said : "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree, but the immediate and effective source is rent…

Unipatch Rubber Ltd., Delhi vs. ACIT, Circle- 27(1), New Delhi

In the result, both the appeals are partly allowed for

ITA 7669/DEL/2018[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 80I

…receipts from sources other than the actual conduct of the business of generation and distribution of electricity." (p. 93) 6. The word "derived" has been construed as far back in 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh [1948] 16 ITR 325 when it said : "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree, but the immediate and effective source is rent…

Colgate Palmolive (India) Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1431/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Feb 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.1431 /Mum/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner Of Income- Colgate Research Centre, Main Vs. Tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076

For Appellant: Shri Percy Pardiwalla, Senior Advocate a/w ShriFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 14ASection 80ISection 8o

…ITA Nos.1431 &1350/Mum/2014 & ITA Nos.1925 & 1852/Mum/2015 1 A.Ys. 2009-10 and 2010-11 Colgate Palmolive (India) Ltd. Vs. Addl. CIT-10(3)/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.1431 /MUM/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner of Income- Colgate Research Centre, Main Vs. tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076 PAN No. AAACC4309B (Assessee) (Revenue) Colgate Palmolive (India) Ltd. Asst. Commissioner of Income- Colgate Researc…

DCIT 10(3), Mumbai vs. Colgate Palmolive (India) Ltd, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1350/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Feb 2021AY 2009-10

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.1431 /Mum/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner Of Income- Colgate Research Centre, Main Vs. Tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076

For Appellant: Shri Percy Pardiwalla, Senior Advocate a/w ShriFor Respondent: Shri Sunil Deshpande, D.R
Section 143(3)Section 14ASection 80ISection 8o

…ITA Nos.1431 &1350/Mum/2014 & ITA Nos.1925 & 1852/Mum/2015 1 A.Ys. 2009-10 and 2010-11 Colgate Palmolive (India) Ltd. Vs. Addl. CIT-10(3)/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI S.RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA No.1431 /MUM/2014 (Assessment Year: 2009-10) Colgate Palmolive (India) Ltd. Addl. Commissioner of Income- Colgate Research Centre, Main Vs. tax-10(3) Street, Hiranandani Gardens, Powai, Mumbai – 400076 PAN No. AAACC4309B (Assessee) (Revenue) Colgate Palmolive (India) Ltd. Asst. Commissioner of Income- Colgate Researc…

The DCIT, Cochin vs. M.S Cochin International Airport Ltd, Cochin

In the result, appeals of the Revenue in ITA Nos

ITA 190/COCH/2017[2005-06]Status: DisposedITAT Cochin21 Nov 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…onduct of the business of generation and distribution of electricity". I.T.A. Nos. 190-192/Coch/2017, 360&464/Coch/2014 & 165/Coch/2017, 344 & 396/Coch/2014 & 310/Coch/2015 11. The Privy Council in its judgment in CIT v Raja Bhadur Kamakhaya Narayan Singh (16 ITR 325) had also construed the term 'derived' in the following manner: "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree…

M/S.Cochin International Airport Ltd, Cochin vs. The Adcit, Cochin

In the result, appeals of the Revenue in ITA Nos

ITA 310/COCH/2015[2010-11]Status: DisposedITAT Cochin21 Nov 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…onduct of the business of generation and distribution of electricity". I.T.A. Nos. 190-192/Coch/2017, 360&464/Coch/2014 & 165/Coch/2017, 344 & 396/Coch/2014 & 310/Coch/2015 11. The Privy Council in its judgment in CIT v Raja Bhadur Kamakhaya Narayan Singh (16 ITR 325) had also construed the term 'derived' in the following manner: "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree…

Cochin International Airport Ltd, Cochin vs. The DCIT, Cochin

In the result, appeals of the Revenue in ITA Nos

ITA 344/COCH/2014[2008-09]Status: DisposedITAT Cochin21 Nov 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 80I

…onduct of the business of generation and distribution of electricity". I.T.A. Nos. 190-192/Coch/2017, 360&464/Coch/2014 & 165/Coch/2017, 344 & 396/Coch/2014 & 310/Coch/2015 11. The Privy Council in its judgment in CIT v Raja Bhadur Kamakhaya Narayan Singh (16 ITR 325) had also construed the term 'derived' in the following manner: "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree…

Ntt Data Global Delivery Services Ltd., Bangalore vs. DCIT, New Delhi

The appeal of the assessee is partly allowed

ITA 5196/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

For Appellant: Shri Purushottam, AdvFor Respondent: Shri Amit Katoch, CIT DR
Section 10Section 10ASection 143

…n the deposit should be treated as income derived from the industrial undertaking within the meaning of section 80HH. 5 …… 6. The word " derived" has been construed as far back in 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh (1948) 16 ITR 325 (PC) when it said : "The word derived is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree, but the immediate and effective source is re…

M/S Optek Disc Mfg Co., Baddi vs. DCIT, Circle, Parwanoo

In the result, the appeal of the assessee is allowed

ITA 179/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh26 Nov 2018AY 2010-11
For Appellant: Shri Arsh KaushalFor Respondent: Shri Manjit Singh, Sr.DR
Section 143(3)Section 271Section 271(1)(c)Section 80I

…accepted considering the position of law as laid down by the Court in the case of Pandian Chemicals Ltd. Vs CIT (2003) 262 ITR 278, Cambay Electric Supply Industrial Co. Ltd. V CIT (1978) 113 ITR 84 (S.C) and CIT Vs Raja Bahadur Kamakhaya Narain Singh (1948) 16 ITR 325. Apart from that it was also noticed that the assessee has given as security FDR worth Rs. 2 lacs to the Sales Tax authorities as reflected in the balance sheet. The AO made the addition of Rs. 20,000/- estimating the interest @ 10% leading to the addition of Rs. 20,000/-. On the basis of these two additions, penalty u/s 271(1)(c) of the Act has b…

Commr of Income Tax vs. Uniplas India Ltd

The appeal is allowed

ITR/2/2004HC Delhi19 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 80Section 80HSection 80J

…er receipts from sources other than the actual conduct of the business of generation and distribution of electricity." 6. The word "derived" has been construed as far back in 1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh [1948] 16 ITR 325 when it said: "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest land indeed appears in the second degree, but the immediate and effective source is…

Taurian Iron & Steel Co. P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

In the result, appeal of the assessee is partly allowed, in terms indicated hereinabove

ITA 5920/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09
For Appellant: Shri K.B.DesaiFor Respondent: Shri N.K.Chand
Section 143(3)Section 250(6)

…87)(SC) (ii). CWT, Central Vs. Balbhadradas Bangur(148 ITR 149)(Cal). (iii). CIT Vs. 0.M.S.S. Sankaralinga Nadar & Co. (147 ITR 332)(Mad). (iv). Charitable Gadodia Swadeshi Stores Vs. CIT (12 ITR 385)(Lahore) (v). CIT Vs. Raja Bahadur Kamakhaya Narayan Singh (16 ITR 325) (Privy council). (vi). Beohar Singh Raghubir Singh Vs. CIT (16 ITR 433)(Nag). (vii). Comm. Of Agri. Income tax Vs.Raja Jagdish Chandra Dhabal (171TR 426)(Cal). (viii). S.D Sharma Vs. CIT (45 ITR 107 )(Mah). (ix). Delhi Flour Mills Co. Ltd. Vs. CIT (95 ITR 151)(Del). (x). A.L.A Firm Vs. CIT (102 ITR 622)(Mad). (xi). Addl. CIT Vs. Mrs. Avtar Mohan…

M/S.. Upkar International (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stand allowed

ITA 6710/DEL/2013[2003-04]Status: DisposedITAT Delhi02 Jun 2016AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kanta.Y. : 2003-04 Upkar International (P) Ltd., Dcit, Circle 18(1), C/O J.S. Kochar & Associates, Vs. Cr Building, 209, Sewak Bhawan, I.P. Estate, New Delhi 16/2, Wea Karol Bagh, New Delhi – 110 005

For Appellant: Sh. J.S. Kochar & Sh. Udai BirFor Respondent: Sh. Amit Jain, Sr. DR
Section 115JSection 143(3)Section 147Section 148Section 80Section 801BSection 80I

…rom the industrial undertaking which must itself be the source of that profit. 7 A.Y. 2003-04 The legal position on interpretation of the term "derived from" was settled by the Privy Council in the case of en Vs. Raja Bahadur Kamakhya Narain Singh (1948) 16 ITR 325. In that case it was pointed out that the word "derived" is hot a term of art. Its use in the definition demanded an inquiry into the genealogy of the product. The question in that case was whether interest in respect of arrears of rent payable for land which was used for agricultural purposes would also be agriculture. The claim on behalf of th…

1948 by the Privy Council in CIT v. Raja Bahadur Kamakhaya Narayan Singh (16 ITR 325) — Cited in 17 Judgments | BharatTax