2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead)

4 SCC 147Reported decision1976#12740 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 43CASection 43CA(3)Section 43CA(4)Section 50C(2)

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing 2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead)

Next Estate & Projects Private Limited, Mumbai vs. DCIT, Central Circle 5(1), Mumbai

In the result, the appeal filed by the assessee is hereby partly allowed for statistical purpose

ITA 460/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Sept 2025AY 2014-15

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri K. Gopal, Adv. Shri OmFor Respondent: Shri Leyaqat Ali Aafaqui, SR DR
Section 133(6)Section 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM Next Estates & Projects Private DCIT, Central Circle 5(1), Limited Mumbai 301, 3rd Floor, Kohinoor Building, Off Vs. Linking Road, Khar (West), Mumbai – 400052. PAN/GIR No. AACCP2120M (Appellant) : (Respondent) Assessee by : Shri K. Gopal, Adv. Shri Om Kandalkar Respondent by : Shri Leyaqat Ali Aafaqui, SR DR Date of Hearing : 26.06.2025 Date of Pronouncement : 24.09.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commis…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…BEFORE THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SH. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 463/Del/2021 Assessment year 2016-17 Perfetti Van Melle India Pvt Ltd VS. Assistant Commissioner of 47th Milestone, Delhi Jaipur Income Tax, Highway, Circle – 3(1), Gurgaon Manesar, Gurgaon PAN : AAACP2626A (Appellant) (Respondent) Appellant by : Mr. Deepak Chopra, Adv Ms. Rashi Khanna, Adv Ms. Pratishtha Singh, Adv Department by : Ms. Meera Shrivastava, CIT (DR) Date of hearing 27 07 2021 Date of pronouncement 22 09 2021 ORDER PER AMIT SHUKLA, JM:…

The State of Karnataka vs. Hassan Thermal Power Private Limited

WA/190/2020HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 4

…the impugned order is outside the scope of the Act and being wholly without jurisdiction is a nullity which is non est. h) That the Hon’ble KERC failed to appreciate that the Hon’ble Supreme Court in Sarwan Kumar and Anr. Vs. Madan Lal Aggarwal (2003) 4 SCC 147, has held that “A decree passed by a Court without jurisdiction over the subject matter or on other grounds which goes to the root of its exercise or jurisdiction, lacks inherent jurisdiction. It is a coram non judice. A decree passed by such a court is a nullity and is non est”. 27. The learned Senior counsel further stated that the lear…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…text being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which are otherwise not applicable - more so to create legal consequences,…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…text being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which are otherwise not applicable - more so to create legal consequences,…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…text being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which are otherwise not applicable - more so to create legal consequences,…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…text being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which are otherwise not applicable - more so to create legal consequences,…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…text being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which are otherwise not applicable - more so to create legal consequences,…

2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead) (4 SCC 147) — Cited in 8 Judgments | BharatTax