Ahuja (2014) 14 SCC 610, Sait Nagjee Purushotham & Co. Ltd. v. Vimalabai Prabhulal

8 SCC 119Reported decision1998#25653 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2018.

Judgments citing Ahuja (2014) 14 SCC 610, Sait Nagjee Purushotham & Co. Ltd. v. Vimalabai Prabhulal

Sanjay Dalmia vs. Principal Commissioner of Income Tax Central-3, New Delhi

ITA/341/2018HC Delhi21 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 14(1)Section 14(1)(a)Section 25

…AMIT ARORA Signing Date:12.10.2023 18:51:22 Signature Not Verified RC.REV. 341/2018 Page 15 of 26 49. In the landmark judgment passed by the Hon‟ble Supreme Court in Sarla Ahuja vs. United India Insurance Co. Ltd., (1998) 8 SCC 119, holds as under-: “13. .......To deprive a landlord of the benefit of the ground mentioned in Section 14(1)(e) on account of availability of alternative residential accommodation, it is not enough that such alternative accommodation is in a far different State. Such accommodation must be available in the same city or town, or at least within…

Pankaj Mahajan vs. Commissioner of Income Tax - Xiii

ITA/35/2016HC Delhi03 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 14(1)(e)Section 25B(8)

…12 of the Constitution of India. 16. Not only it is the settled law (See Anil Bajaj Vs. Vinod Ahuja (2014) 14 SCC 610, Sait Nagjee Purushotham & Co. Ltd. Vs. Vimalabai Prabhulal (2005) 8 SCC 252 and Sarla Ahuja Vs. United India Insurance Co. Ltd. (1998) 8 SCC 119) that the tenant is not entitled to dictate terms to the landlord and his family members as to how they should arrange their affairs but the respondent, who has been a tenant for decades in the premises ought to know that the locality where the premises are situated is densely populated and having huge demand for medical and diagnostic facilit…

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd

ITTA/392/2013HC Telangana05 Sept 2013