42 (PC); Controller of Estate Duty v. Kantilal Trikamlal, AIR 1976 SC

4 SCC 643Reported decision1976#24832 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2024.

Judgments citing 42 (PC); Controller of Estate Duty v. Kantilal Trikamlal, AIR 1976 SC

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/85/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…nt projects for and on behalf of the Government or local authorities would be denied the 1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty o…

Principal Commissioner of Income Tax 1 Kolkata vs. Bothra Shipping Services Pvt Ltd

In the result, the appeals are dismissed and the substantial

ITAT/86/2024HC Calcutta25 Sept 2024

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 80I

…nt projects for and on behalf of the Government or local authorities would be denied the 1 1940 SCC Online PC 29 2 (1957) SCC Online SC 23 3 (1964) SCC Online SC 48 4 1971 (3) SCC 543 5 (1976) 4 SCC 643 6 (1977) 3 SCC 305 7 (1999) 1 SCC 430 8 (2001) 3 SCC 76 9 (2002) 6 SCC 227 10 (2008) 4 SCC 720 11 (2018) 408 ITR 274 ITAT NOS. 85 OF 2024 AND 86 OF 2024 REPORTABLE Page 9 of 21 deduction merely on the ground that the State Government had created a nodal agency for working out of the finer details and nitty-gritty o…

Bhavya Construction Co., Mumbai vs. Asst CIT Cir 21(1), Mumbai

The appeals of the assessee are dismissed

ITA 4389/MUM/2014[2006-07]Status: HeardITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 143(3)Section 80I

…347 : (1966) 3 SCR; Janapada Sabha, Chhindwara v. Central Provinces Syndicate, AIR 1971 SC 57, p. 60 : (1971) 1 SCC 509; Owen Thomas Mangin v.IRC, (1971) 2 WLR 39, p. 42 (PC); Controller of Estate Duty v. Kantilal Trikamlal, AIR 1976 SC 1935, p. 1943 : (1976) 4 SCC 643; Tarulata Syam v. Commissioner of Income-tax, West Bengal, AIR 1977 SC 1802 : (1977) 3 SCC 305; Member Secretary, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd., AIR 1989 SC 611, p. 614 : (1989) 1 SCC 44; Aphali Pharmaceuticals Ltd. v. State of Maharashtra, AIR 1989 SC 2227, p. 2239 : (1889) 4…