How many judgments cite Additionally, in CIT v. A. Raman & Co.?

321 judgments on BharatTax cite Additionally, in CIT v. A. Raman & Co. (67 ITR 11), spanning 2011 to 2026.

Which sections of the Income Tax Act does Additionally, in CIT v. A. Raman & Co. come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 40(a)(i), Section 147, Section 35D, Section 80HHC.

Additionally, in CIT v. A. Raman & Co.

67 ITR 11Supreme Court of India1968#241 most cited

What is Additionally, in CIT v. A. Raman & Co. authority for?

The mere lawful reorganization of a business transaction does not automatically imply an intent to evade tax, and genuine business adjustments should not be considered suppressive actions without clear evidence of such intent.

321

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. A. Raman & Co. · 67 ITR 11 · lawful reorganization of business · tax evasion · bona fide business practices · genuine business adjustments · intent to evade tax

Sections most often in play

Section 143(3)Section 148 Section 40(a)(i)Section 147 Section 35D Section 80HHC Section 28(iiid)Section 142(1)

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 145a valuation of shares section 65b section 65 section 153(1)icds dumb documents section 153b

Judgments citing Additionally, in CIT v. A. Raman & Co.

Commissioner of Income Tax vs. Cosmo Films Ltd

The appeal is dismissed

ITA/1404/2008HC Delhi18 Jul 2011

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Ms Suruchi AggarwalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha, Mr Sriram Krishna

Section 260

…essed in the case of Inland Revenue Commissioners v. Duke of Westminster (supra) was remarked upon by O. Chinnappa Reddy, J. The remarks were in connection with the observation of J.C. Shah, J in Commissioner of Income-tax v. A. Raman and Company: (1968) 67 ITR 11 (SC), which was based on Duke of ITA No.1404/08 Page No.17 of 21 Westminster (supra). The remarks of O. Chinnappa Reddy, J were as under:- “We think that time has come for us to depart from the Westminster principle as emphatically as the British Courts have done and to dissociate ourselves from the observations of Shah, J. and sim…