90.1. In Shailja v. Khobbanna

12 SCC 199Reported decision2018#14746 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2015 to 2025.

Judgments citing 90.1. In Shailja v. Khobbanna

Shri Om Sai Infrapromoters Pvt. Ltd vs. DCIT, Central Circle 03, New Delhi

Appeal is dismissed

ITA/163/2025HC Delhi22 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 19Section 24

…ndent/wife’s present employment or income, no adverse inference can be drawn against her merely on the grounds of her alleged capability of gaining employment. Reference can be drawn to the observations of the Supreme Court in Shailja v. Khobbanna, (2018) 12 SCC 199, wherein it was held that the factum of the wife being capable of earning a living and whether she is actually earning are two different aspects. Merely because the wife is capable of earning is not a sufficient reason to reduce the maintenance awarded Signed By:PALLAVI VERMA Signing Date:01.07.2025 17:26:41 Signature Not Verified MAT.APP.…

The Pr. Commissioner of Income Tax vs. M/S Inidabuild Homes Pvt Ltd

ITA/277/2023HC Karnataka29 Aug 2023

Bench: The Hon'Ble Mr Justice Ravi V Hosmani R.P. F. C. No. 277 Of 2023 Between:

Section 125Section 125(1)(a)Section 19(4)Section 65

…rts have held that if the wife is earning, it cannot operate as a bar from being awarded maintenance by the husband. The courts have provided guidance on this issue in the following judgments: 90.1. In Shailja v. Khobbanna [Shailja v. Khobbanna, (2018) 12 SCC 199 : (2018) 5 SCC (Civ) 308; See also the decision of the Karnataka High Court in P. Suresh v. S. Deepa, 2016 SCC OnLine Kar 8848 : 2016 Cri LJ 4794 (Kar)] , this Court held that merely because the wife is capable of earning, it would not be a sufficient ground to reduce the maintenance awarded by the Family Court. The court has to deter…

M/S Nmdc Limited vs. Deputy Commissioner of Income Tax

The appeal is allowed

ITTA/23/2018HC Telangana04 Jun 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

For Appellant: Mr.Ashish Gautam, AdvocateFor Respondent: Mr. Sunil Singh, Advocate
Section 12(1)Section 12(1)(C)Section 19(1)

…2026:JHHC:1680-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI F.A. No. 213 of 2019 ----- Priyanka Sahi, wife of Mr. Siddarath Rao @ Rahul, presently residing at Mohalla Pipra Kalla, Garhwa PO & PS & Dist. Garhwa, Permanent resident of village Sapha Garulha, PO and PS Ramkola, District Khusi Nagar (U.P.) .… … Appellant/ Petitioner Versus Siddarth Rao son of Dinesh Kumar Rao, presently residing at Khurd Mines, Sindeshwar, PO and PS Dariba Sub Division Rail Magara Dist. Rajasmand (Rajasthan) Permanent resident of village Sapha Garulha PO and PS Ramkola District Khusi Nagar…

The Pr. Commissioner of Income Tax -3 vs. Delhi Tourism Transportation Corporation Ltd

ITA/830/2019HC Delhi13 Sept 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 24

…ourts have held that if the wife is earning, it cannot operate as a bar from being awarded maintenance by the husband. The courts have provided guidance on this issue in the following judgments: 90.1. In Shailja v. Khobbanna [Shailja v. Khobbanna, (2018) 12 SCC 199 : (2018) 5 SCC (Civ) 308; See also the decision of the Karnataka High Court in P. Suresh v. S. Deepa, 2016 SCC OnLine Kar 8848 : 2016 Cri LJ 4794 (Kar)] , this Court held that merely because the wife is capable of earning, it would not be a sufficient ground to reduce the maintenance awarded by the Family Court. The Digitally Signed By:SUMIT…

Pr. Commissioner of Income Tax Central - 2 vs. Adarsh Kumar

ITA/755/2018HC Delhi17 Aug 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12Section 125Section 20Section 24

…e only on account of the fact that she was capable of earning came before this court in Arun Vats vs. Pallavi Sharma, reported as (2019) SCC OnLine Delhi 11817 wherein while relying on decision rendered in the case of Shalija v. Khobbana reported as (2018) 12 SCC 199, it was held that ‘capable of earing’ and ‘actual earning’ are two different requirements. Merely because the wife is capable of earning is not a sufficient reason to deny her the maintenance. 6. Coming to the second issue whether grant of maintenance under Section 24 HMA could be a reason to deny maintenance under Section 125 Cr.P.C, it…

Altran Technologies India Private Limited

COP/97/2015HC Karnataka04 Sept 2015

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Rev.Petition Family Court No.97 Of 2015 C/W Rev.Petition Family Court No.126 Of 2016

Section 125Section 19Section 19(4)

…amount to the petitioner. 7. Learned counsel for the petitioner - wife places reliance on the following citations of the Hon’ble Supreme Court – i. (2000) 3 Supreme Court Cases 180 between Rohtash Singh vs. Ramendri (SMT) and others; ii. (2018) 12 SCC 199 between Shailja vs. Khobbanna. - 8 - NC: 2024:KHC:4809 RPFC No. 97 of 2015 C/W RPFC No. 126 of 2016 8. On the other hand, learned counsel for the respondent submitted that the petition filed by the petitioner – wife under Section 125 of the Cr.P.C. is not maintainable since she has voluntarily deserted the companionship of…

90.1. In Shailja v. Khobbanna (12 SCC 199) — Cited in 6 Judgments | BharatTax