964 SCC OnLine SC 205 (Kettlewell Bullen And Co. Ltd. v. Commissioner of Income Tax, Calcutta)

3 SCC 127Reported decision1984#24307 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 358,219 Indian tax judgments — from 2021 to 2024.

Judgments citing 964 SCC OnLine SC 205 (Kettlewell Bullen And Co. Ltd. v. Commissioner of Income Tax, Calcutta)

Principal Commissioner of Income Tax -3, Kolkata vs. M/S. Itc Limited

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

…ax, Nagpur vs. Rai Bahadur Jairam Vaiji & Others); [para 11]; IV. (1964) 53 ITR 261 : 1964 SCC OnLine SC 205 (Kettlewell Bullen And Co. Ltd. Vs. Commissioner of Income Tax, Calcutta); [paras 15, 20, 21, 26 and 36]; Page 45 of 77 V. [1999] 3 SCC 127 (Oberoi Hotel Pvt. Ltd. Vs. Commissioner of Income Tax, [paras 7 & 11]; VI. [1991] 2 SCC 180 (Puran Singh Sahni vs. Smt. Sundari Bhagwandas Kripalani & Ors.); [paras 12 to 19, 24 and 30]; VII. [2007] 290 ITR 562 : 2007 SCC OnLine MP 699 : (2007) 209 CTR 115 (Eastern Air Products P. Ltd. Vs. Commissioner of Income Tax, [paras 29 and 30]…

Pr. Commissioner of Income Tax (Central)-2 vs. Nagar Dairy Pvt. Ltd

ITA/340/2023HC Delhi05 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 2Section 8(1)(j)Section 80G(2)(b)

…of Karnataka [R.S. Raghunath v. State of Karnataka, (1992) 1 SCC 335 : 1992 SCC (L&S) 286] wherein, the Supreme Court held as under : (SCC pp. 356-57, para 38) “38. In Ajoy Kumar Banerjee v. Union of India [Ajoy Kumar Banerjee v. Union of India, (1984) 3 SCC 127 : 1984 SCC (L&S) 355] , Sabyasachi Mukharji, J. (as his Lordship then was) observed thus : (SCC p. 153, para 38) „38. … As mentioned hereinbefore if the Scheme was held to be valid, then the question what is the general law and what is the special law and which law in case of conflict would prevail would have arisen and that would have ne…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

964 SCC OnLine SC 205 (Kettlewell Bullen And Co. Ltd. v. Commissioner of Income Tax, Calcutta) (3 SCC 127) — Cited in 3 Judgments | BharatTax