87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd.

122 ITR 995High Court1980#1993 most cited
57

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 37(1)Section 40A(2)(b)Section 139(1)Section 234ASection 244ASection 115JBSection 135Section 143(3)

Issues it is cited on

section 35etest of enduring benefitrelinquishment of rightsection 10(2)(xv)section 10(5)section 2(31)non-compete feebusiness transfer agreementresulting companysection 80msection 92esection 92ba

Judgments citing 87 ITR 650 (AP), CIT v. Late G.D.Naidu and Ors. (1987) 165 ITR 63 (Mad), DCIT v. McDowell & Co. Ltd.

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/731/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1198/2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1183/2010HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/842/2011HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/45/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/50/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1207/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/257/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/247/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/253/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/251/2007HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/361/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/223/2002HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/246/2005HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/53/2000HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1191/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/482/2008HC Delhi09 Jul 2012
For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal
Section 201

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…