35. Similarly in Balwant Rai Saluja v. Air India Ltd.

9 SCC 407Reported decision2014#21685 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing 35. Similarly in Balwant Rai Saluja v. Air India Ltd.

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2, DELHI vs. PT LP DISPLAY INDONESIA

ITA/145/2021HC Delhi21 Sept 2021

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

Section 34Section 89

…principle that a company is a legal entity separate and distinct from its shareholders with its own legal rights and obligations. It seeks to disregard the separate personality of the 13 (2014) 9 SCC 407 Digitally Signed By:NEHA Signing Date:17.03.2023 17:04:09 Signature Not Verified Neutral Citation Number: 2023:DHC:1902 OMP (ENF.) (COMM.) 145/2021 Page 35 of 133 company and attribute the acts of the company to those who are allegedly in direct control of its operation. The starting point of this doctri…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3, vs. SHANGHAI ELECTRIC GROUP CO. LTD.

ITA/461/2018HC Delhi17 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…O.M.P.(I) (COMM.) 460-461/2018 Page 1 of 79 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13.03.2020 Pronounced on: 22.06.2020 + O.M.P.(I) (COMM.) 460/2018 and I.A. Nos. 9313/2019, 9356/2019 STERLING AND WILSON INTERNATIONAL FZE ..... Petitioner Through: Mr. Sandeep Sethi and Mr. Darpan Wadhwa, Sr. Advocates with Ms. Farida Dholakawala, Mr. Sameer Patel, Mr. Shubhanshu Gupta, Mr. Kabir Chilwar, Ms. Sanjana Bakshi and Mr. Hitesh Singhvi, Advocates. Versus…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 vs. HFCL INFOTEL LTD.

ITA/460/2018HC Delhi16 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…O.M.P.(I) (COMM.) 460-461/2018 Page 1 of 79 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13.03.2020 Pronounced on: 22.06.2020 + O.M.P.(I) (COMM.) 460/2018 and I.A. Nos. 9313/2019, 9356/2019 STERLING AND WILSON INTERNATIONAL FZE ..... Petitioner Through: Mr. Sandeep Sethi and Mr. Darpan Wadhwa, Sr. Advocates with Ms. Farida Dholakawala, Mr. Sameer Patel, Mr. Shubhanshu Gupta, Mr. Kabir Chilwar, Ms. Sanjana Bakshi and Mr. Hitesh Singhvi, Advocates. Versus…

PR. COMMISSIONER OF INCOME TAX-6,NEW DELHI vs. MONNET ISPAT & ENERGY LTD.

ITA/536/2017HC Delhi04 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 132Section 3Section 82Section 83

…stic personality of the corporation. Crl.Rev.P.536/2017 Page 9 of 18 13. The Hon’ble Supreme Court in the case of Balwant Rai Saluja & Anr. vs. Air India Limited & Ors.: (2014) 9 SCC 407 has observed and held as under: “70. The doctrine of „piercing the corporate veil‟ stands as an exception to the principle that a company is a legal entity separate and distinct from its shareholders with its own legal rights and obligations. It seeks to disregard the separate personality of the company and attribute the acts of the company…

35. Similarly in Balwant Rai Saluja v. Air India Ltd. (9 SCC 407) — Cited in 4 Judgments | BharatTax