What is Allied Motors (P) Ltd. v. CIT authority for?

Amendments to the Income-tax Act that are curative, clarificatory, or beneficial in nature apply retrospectively from the date the original statutory provision was introduced, even if not explicitly stated.

How many judgments cite Allied Motors (P) Ltd. v. CIT?

398 judgments on BharatTax cite Allied Motors (P) Ltd. v. CIT (224 ITR 677), spanning 2005 to 2026.

Which sections of the Income Tax Act does Allied Motors (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 40(a)(ia), Section 43B, Section 143(3), Section 194C, Section 195, Section 50C.

Allied Motors (P) Ltd. v. CIT (224 ITR 677)

The Commissioner of Income Tax vs. M/S Sudev Industries Ltd

ITA/805/2005HC Delhi31 May 2018

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

Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…he preamble of the notice, it did not affect its validity as the notice itself clearly informed the assessee that he had to file a return of income for the relevant year. 46. In Chief Forest Conservator, Government of Andhra Pradesh Vs. Collector (2003) 3 SCC 472, the Supreme Court examined the question of misdescription or misnomers of parties and the effect thereof and it was held as under:- “12. It needs to be noted here that a legal entity — a natural person or an artificial person — can sue or be sued in his/its own name in a court of law or a tribunal. It is not merely a procedural formality…

The Commissioner of Income Tax-III vs. M/S Sudev Industries Limited

ITA-805/2005HC Delhi31 May 2018

Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…he preamble of the notice, it did not affect its validity as the notice itself clearly informed the assessee that he had to file a return of income for the relevant year. 46. In Chief Forest Conservator, Government of Andhra Pradesh Vs. Collector (2003) 3 SCC 472, the Supreme Court examined the question of misdescription or misnomers of parties and the effect thereof and it was held as under:- “12. It needs to be noted here that a legal entity — a natural person or an artificial person — can sue or be sued in his/its own name in a court of law or a tribunal. It is not merely a procedural formality…

Commissioner of Income Tax Kolkata XII vs. M/S Calcutta Export Company

C.A. No.-004339-004340 - 2018Supreme Court24 Apr 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

…xisting provisions of Section 40(a)(ia) should be given retrospective effect from the date of insertion and in support of this contention learned senior counsel relied on a decision of this Court in Allied Motors (P.) Ltd etc. vs. CIT, Delhi - (1997) 224 ITR 677(SC). 12) Learned counsel for the Respondent finally submitted that the decision of the High Court is well within the parameters of law and requires no interference. Discussion:- 13) The dispute in the present case revolves around the fact that whether the amendment made by the Finance Act, 2010 to the provisions of Sectio…