1972 SCC Online Ker 91; (ii) Miheer.H. Mafatlal v. Mafatlal Industries Ltd.

1 SCC 579Reported decision1997#21753 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2020.

Judgments citing 1972 SCC Online Ker 91; (ii) Miheer.H. Mafatlal v. Mafatlal Industries Ltd.

Pr Commissioner of vs. M/S Syengene

In the result, this writ petition is not only

ITA/185/2016HC Karnataka02 Dec 2020

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Company Application No. 185 Of 2016 In Company Petition No.182/2014 Between: India Awake For Transparency A Not For Profit Company Incorporated Under Section 25 Of The Companies Act 1956 Having Its Registered Office D - 1, Srishti Cresendo , No 24, Desika Road, Chennai - 600004 Tamilnadu. Represented By Its Authorised Signatory Mr R Subramanian

Section 25

…Senior counsel for the respondents have placed reliance on the following decisions: (i) Income -Tax Officer, Ernakulam vs The Mambad Timber And Estates Kerala - 1972 SCC Online Ker 91; (ii) Miheer.H. Mafatlal vs. Mafatlal Industries Ltd. - (1997) 1 SCC 579; (iii) L.Mullick and Co. and others vs. Binani Properties P.Ltd., and Ors- 1980 SCC online Cal 231; - 7 - (iv) The Commissioner of Income Tax vs. M/s. Sadashiva Sugars Limited - Company Application No.1789/2014 D.D. 23.12.2017 - Karnataka High Court; (v) Ramjas Foundation and another vs. UOI and Ors - (2010)14 SCC 38; (v…

Commissioner of Income Tax (TDS) vs. M/s. National Mineral Development Corporation Ltd

ITTA/583/2017HC Telangana11 Sept 2017

Bench: Honble Mr. Justice Ujjal Bhuyan Hon Ble Mr. Justice Nelson Sailo Judgment & Order (Oral)

For Respondent: U.K. Nair, Sr. Advocate, A. Kalita

…Page No.# 1/7 GAHC010192682017 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 583/2017 1:GULBHAN BEGUM @ GUL BHAN BIBI @ GUL BON BIBI @ GULFAN NESSA D/O. KASHIM SHEIKH @ KASHEM SK., R/O. VILL.- TENTONPUR, P.S. ABHAYAPURI, DIST. BONGAIGAON, ASSAM. VERSUS 1:THE UNION OF INDIA and 3 ORS. REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF HOME AFFAIRS, SHASTRI BHAWAN, NEW DELHI. 2:THE STATE OF ASSAM TO BE REPRESENTED BY THE COMMISSIONER and SECRETARY TO THE GOVT. OF ASSAM HOME DEPTT DISP…

Commissioner of Income Tax vs. M/S Salora International Ltd

ITA/12/2003HC Delhi13 May 2016

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

For Appellant: Mr Ashok K. Manchanda, Senior StandingFor Respondent: Mr Salil Kapoor, Mr Sanat Kapoor, Ms Ananya

Section 260ASection 391Section 50

…ders of the Assessee would not absolve the Assessee from computing the capital gains on the basis of the said consideration. 11. Next, she referred to the decision of the Supreme Court in the case of Miheer H. Mafatlal v. Mafatlal Industries Ltd.: (1997) 1 SCC 579 and on ITA 12/2003 Page 12 of 28 the strength of the said decision contended that the Court was not required to examine the merits of the Scheme or the commercial wisdom exercised by creditors and the members of the company. She earnestly contended that sanction of the Scheme by this Court was merely an approval of the arra…