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

8 SCC 119Reported decision1998#25800 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 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

Section 14Section 14(1)(e)

…emises is bonafide and that there was no other reasonably suitable accommodation was on the landlord which he failed to discharge. Reliance is placed on Anoop Singh Vs. K.N. Garg (2006) 13 SCC 291, Sarla Ahuja Vs United India Insurance Company Ltd. (1998) 8 SCC 119, Shiv Sarup Gupta Vs. Dr. Mahesh Chand Gupta (1999) 6 SCC 222; M.M. Quasim Vs. Manohar Lal Sharma & Ors. (1981) 3 SCC 36; Mussauddin Ahmed Vs. State of Assam (2009) 14 SCC 541; Pradip Buragohain Vs. Pranati Phukan (2010) 11 SCC 108; Freddy Fernandes Vs. P.L. Mehra 1973 RCR 53; State of W.B. Vs. MIR Mohammadomar & Ors. (2000) 8 SCC 382; Grand V…