Another (1995) 5 SCC 527, Ashirwad Ispat Udyog & Others v. State Level Committee & Others

1 SCC 70Reported decision1972#11962 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,425 Indian tax judgments — from 2007 to 2017.

Judgments citing Another (1995) 5 SCC 527, Ashirwad Ispat Udyog & Others v. State Level Committee & Others

Sri Sridhar vs. The State of Karnataka

WA/3356/2016HC Karnataka22 Mar 2017

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

…annot be justified on the basis of a valid classification, that there would be a violation of Article 14. (See East India Tobacco Co. v. State of Andhra Pradesh (AIR 1962 SC 1733)); Vivian Joseph Ferriera v. Municipal Corporation of Greater Bombay ((1972)1 SCC 70) ; Jaipur Hosiery Mills v. State of Rajasthan ((1970)2 SCC 26). 29. Classification for purposes of taxation or for exempting from tax with reference to the source of the income is integral to the fundamental scheme of the Income-tax Act. Indeed, the entire wrap and woof of the 1961 of the Act has been woven on this pattern. 35. It i…

Sri M Madhava Gowda vs. Under Secretary to Government

WP/27825/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…e basis of a valid classification, that there would be a 80 violation of Article 14. (See East India Tobacco Co. v. State of Andhra Pradesh (AIR 1962 SC 1733)); Vivian Joseph Ferriera v. Municipal Corporation of Greater Bombay ((1972)1 SCC 70) ; Jaipur Hosiery Mills v. State of Rajasthan ((1970)2 SCC 26). 29. Classification for purposes of taxation or for exempting from tax with reference to the source of the income is integral to the fundamental scheme of the Income-tax Act. Indeed, the entire wrap and woof of the 1961 of the Act has been woven on this pattern. 35. It i…

M. Narayanappa vs. The State of Karnataka

WP/14620/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…e basis of a valid classification, that there would be a 80 violation of Article 14. (See East India Tobacco Co. v. State of Andhra Pradesh (AIR 1962 SC 1733)); Vivian Joseph Ferriera v. Municipal Corporation of Greater Bombay ((1972)1 SCC 70) ; Jaipur Hosiery Mills v. State of Rajasthan ((1970)2 SCC 26). 29. Classification for purposes of taxation or for exempting from tax with reference to the source of the income is integral to the fundamental scheme of the Income-tax Act. Indeed, the entire wrap and woof of the 1961 of the Act has been woven on this pattern. 35. It i…

Federation of Wines Merchants Association vs. The State of Karnataka

WP/13078/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…e basis of a valid classification, that there would be a 80 violation of Article 14. (See East India Tobacco Co. v. State of Andhra Pradesh (AIR 1962 SC 1733)); Vivian Joseph Ferriera v. Municipal Corporation of Greater Bombay ((1972)1 SCC 70) ; Jaipur Hosiery Mills v. State of Rajasthan ((1970)2 SCC 26). 29. Classification for purposes of taxation or for exempting from tax with reference to the source of the income is integral to the fundamental scheme of the Income-tax Act. Indeed, the entire wrap and woof of the 1961 of the Act has been woven on this pattern. 35. It i…

Commissioner of Income Tax-IV vs. M/S Dixon Technologies (I) Pvt Ltd

Appeal is dismissed

ITA/545/2013HC Delhi18 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 378(4)

…CRL.L.P.535/2013 & 540-47/2013 Page 1 of 22 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14.07.2015 % Date of Decision: 12.08.2015 + CRL.L.P.535/2013 ANIL AGGARWAL ..... Petitioner Through Mr. Ashutosh Gupta, Adv. versus STATE & ANR ..... Respondents Through Mr. Lovkesh Sawhney, APP. Mr.Milind Gautam, Adv. For R2. + CRL.L.P. 540/2013 ANIL AGGARWAL ..... Petitioner Through: Mr.As…

Commissioner of Income Tax-II, Hyderabad vs. M/s., Electronics Corporation of India Limited

ITTA/541/2013HC Telangana31 Oct 2013

Commissioner of Income Tax vs. The Instalment Supply Ltd

ITA/442/2007HC Delhi17 Apr 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 14(1)Section 14(1)(a)Section 14(1)(b)Section 14(2)

…imself, there is no parting with possession in terms of Section 14 (l)(b) of the Act. The word "sub-Ietting necessarily means CM(M) No.44212007 Page 8 of Ii 0 transfer of an exclusive right to enjoy the property in favour of the third jarty. In (1988) 1 SCC 70 Shaliniar Tar Products Ltd. Vs. HC. Sharma, the Apex Court had noted that to constitute a sub-letting, there must be a parting of legal possession i.e. possession with the right to include and also right to exclude other and whether in a particular case, there was sub-letting or not was a question of act. 16 The whole case as set up by the lan…

Commnr. of Income Tax, Kerala vs. M/S. Tara Agencies

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B

…1992 Supp (1) SCC 290, Commissioner of Sales Tax, Orissa & Another v. Jagannath Cotton Company & Another (1995) 5 SCC 527, Ashirwad Ispat Udyog & Others v. State Level Committee & Others (1998) 8 SCC 85, State of Maharashtra v. Mahalaxmi Stores (2003) 1 SCC 70, Aspinwall & Co. Ltd. v. Commissioner of Income Tax, Ernakulam (2001) 7 SCC 525, M/s J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur & Another (1965) 1 SCR 900, Collector of Central Excise v. Kiran Spinning Mills (198) 2 SCC 348, Park Leather Industry (P) Ltd. & Another v. State of UP & Others (2001) 3 SCC 135. 47.…

Another (1995) 5 SCC 527, Ashirwad Ispat Udyog & Others v. State Level Committee & Others (1 SCC 70) — Cited in 8 Judgments | BharatTax