What is CIT v. J.H. Gotla authority for?

The Supreme Court holds that for income tax purposes, the term 'income' includes 'loss,' allowing for the set-off of a spouse's or minor child's business losses when their income is clubbed with the assessee. This decision emphasizes interpreting tax statutes, especially benevolent provisions, by considering the legislative scheme over a strict literal construction.

How many judgments cite CIT v. J.H. Gotla?

176 judgments on BharatTax cite CIT v. J.H. Gotla (156 ITR 323), spanning 2005 to 2026.

Which sections of the Income Tax Act does CIT v. J.H. Gotla come up under?

It is most often cited in judgments turning on Section 143(1), Section 143(3), Section 250, Section 43B, Section 144B, Section 10(38).

CIT v. J.H. Gotla (156 ITR 323)

Sri. Satish Rajapur, Hospet vs. DCIT, Bellary

In the result, the appeal of the assessee is partly allowed

ITA 425/BANG/2014[2008-09]Status: DisposedITAT Bangalore24 Sept 2015AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Jason P. Boaz, Assessment Year : 2008-09

For Appellant: Shri Gurunathan, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt.CIT(DR)

Section 2Section 32(1)(iia)Section 40a

…atter before us involves the principle of construction to be placed on the provisions of Finance Act, 2003. 16. Before concluding, we extract hereinbelow the relevant observations of this Court in the case of CIT vs. J.H. Gotla (1985) 48 CTR (SC) 363 : (1985) 156 ITR 323 (SC), which reads as under : "We should find out the intention from the language used by the legislature and if strict literal construction leads to an absurd result, i.e., a result not intended to be subserved by the object of the legislation found in the manner indicated before, then if another construction is possible apart from strict literal…

Commissioner of Income Tax (C)-I vs. Shri Suresh Nanda

The appeals are dismissed

ITA/715/2014HC Delhi27 May 2015

Bench: The First & Second Appellate Authority In These Matters Was As To Whether The Assessee Could Be Treated As A Resident Indian For Purposes Of The Act During Ay 2007-08 & 2008-09. Whilst The 2015:Dhc:4804-Db

Section 127(2)Section 132Section 142(1)Section 143(2)Section 260Section 6(1)(a)

…ITA 715/2014 & conn. Page 1 of 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: April 22, 2015 Pronounced on: May 27, 2015 + ITA 715/2014, C.M. No.19243/2014 + ITA 722/2014 + ITA 723/2014 COMMISSIONER OF INCOME TAX (C)-I ..... Appellant Through: Mr. N.P. Sahni, Sr. Standing Counsel with Mr. Nitin Gulati, Jr. Standing Counsel. versus SHRI SURESH NANDA ..... Respondent Through: Mr. Chetan Sharma, Sr. Advocate with Mr. Sandeep Kapur, Mr. Karan Kumar Gogna, Mr.…

The Commissioner of Income Tax II

Appeal is dismissed

ITA/117/2014HC Delhi12 Aug 2014

Section 54

…made within three years from the date of sale of the first property. No doubt the assessee was not constructing the new asset herself but she had purchased the flat. Reference was made to the decision of the Surpeme Court in CIT vs. J.H. Gotla [1985] 156 ITR 323 (SC), wherein it has been observed: “Where the plain literal interpretation of a statutory provision produces a manifestly unjust result which could never have been intended by the Legislature, the court might modify the language used by the Legislature so as to achieve the intention of the Legislature and produce a rational construction.…

DIT-I, International Taxation vs. Alcatel Lucent Usa, Inc

The appeals are allowed

ITA/327/2012HC Delhi07 Nov 2013

For Respondent: Mr M. S. Syali, Sr. Advocate with Mr Mayank Nagi, Ms

Section 133Section 142Section 148Section 234BSection 260A

…TR 570 (SC), Hegde, J., opined thus: “It is true that equitable considerations are irrelevant in interpreting tax laws. But, those laws, like all other laws, have to be interpreted reasonably and in consonance with justice”. In CIT v. J.H. Gotla : (1985) 156 ITR 323 (SC), it was held by the Supreme Court that though equity and taxation are often strangers, attempts should be made (to ensure) that they do not always remain so and if a construction results in equity rather than injustice, that should be preferred to the literal or strict construction. In Calcutta Jute Manufacturing Co. v. Commercial Tax O…

CIT vs. Hindustan Times Ltd

The appeals are dismissed

ITA/350/2012HC Delhi04 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 185Section 2(31)Section 263Section 67(2)Section 86

…el for the assessee submitted that in any event as to whether losses fell within the expression "income" itself, has been decided by the supreme court in the decisions reported as cIT vs Harprasad & co. P. Ltd. (1975) 99 ITR 118 and cIT vs. J. H. Gotla (1935) 156 ITR 323 and that having regard to the conscious use of the word "loss" in Section 67(2) ofthe Act' The question as to whether the losses are inadmissible per se in the assessee's hands was undoubtedly debatable in the circumstances of this case, as indicated by the following orders passed by different Benches of the Tribunal and taking divergent views:-…