How many judgments cite CIT v. Motors & General Stores?

66 judgments on BharatTax cite CIT v. Motors & General Stores (66 ITR 692), spanning 2012 to 2026.

CIT v. Motors & General Stores

Q: Which sections of the Income Tax Act does CIT v. Motors & General Stores come up under?

It is most often cited in judgments turning on Section 143(3), Section 234C, Section 271(1)(c), Section 142(1), Section 1872: Section 62, Section 1963: Rule 29.

66 ITR 692Supreme Court of India1967#1713 most cited

What is CIT v. Motors & General Stores authority for?

Income tax authorities cannot deduce the nature of a document from purported intention, go behind the document, consider the substance over form, or rewrite it merely to suit the revenue's purpose.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Motors & General Stores · 66 ITR 692 · income tax authorities powers · going behind documents · substance over form · rewriting documents · nature of document · purported intention · Revenue's purpose · documentary evidence interpretation · Section 143(3) · Section 142(1)

Sections most often in play

Section 143(3)Section 234C Section 271(1)(c)Section 142(1)Section 1872: Section 62 Section 1963: Rule 29 Section 201(1A)Section 234B

Issues it is cited on

section 55(2)scheme of arrangement section 40(a)(ii)section 55 demerger business expediency profits and gains of business or profession section 80ib rule of consistency section 48 section 92ca(3)interest under section 234b

Judgments citing CIT v. Motors & General Stores

Aditya Birla Telecom Limited, Mumbai vs. Dy. Comm of Income Tax 10(1), Mumbai

In the result appeal of the assessee is allowed in part in terms indicated hereinabove

ITA 341/MUM/2014[2010-11]Status: DisposedITAT Mumbai19 Oct 2016AY 2010-11

For Appellant: Shri Jehangir Mistri, Sr. AdvocateFor Respondent: Shri Suresh Kumar, Sp. Counsel

Section 143(3)Section 2Section 391Section 394Section 45Section 47

…l Connect (122 TTJ 300). 30. Learned AR vehemently argued that sale presupposes payment of „lumpsum monetary consideration‟. Transfer without monetary consideration is not a sale, for this purpose reliance was placed on Motor & General Stores Private Limited (66 ITR 692) (SC), Bharat Bijlee Ltd., (54 SOT 571), Avaya Global Connect (122 TTJ 300) and ITO vs. M/s. Zinger Investments (P) Ltd., (ITA No.275/Hyd/2013). 31. Learned AR also argued that voluntary transfer of property by any person without any consideration is regarded as „gift. No requirement that gift should be made only between two natural persons. In fa…

ACIT, New Delhi vs. M/S Gyan Enterprises Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 1594/DEL/2010[2004-05]Status: DisposedITAT Delhi22 Jun 2016AY 2004-05

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamble

For Appellant: Shri K.K.Jaiswal, D.RFor Respondent: Sh. M.P.Rastogi, Adv. And Sh. Ajay Marwah, C.A

…he proportionate on money out of the amount of Rs. 1.62 crore. 3. On appeal, the First Appellate Authority deleted the additions by observing as follows. (a) As held by the Hon’ble Supreme Court in the case of CIT vs. Motor General Source Pvt.Ltd. reported in 66 ITR 692, in respect of commercial transactions, where the terms and conditions that have been embodied in a written agreement, the rights and liabilities of the parties have to be decided in accordance with the legal rights that accrued to the parties under the agreement. (b) The assumption of the Assessing Officer (hereinafter referred to as the AO) that…

Radials International vs. Asstt. Commissioner of Income Tax

ITA/485/2012HC Delhi25 Apr 2014

Bench: The Court Is: “Whether, The Shares Invested Through A Portfolio Management 2014:Dhc:2173-Db

Section 271(1)(c)Section 88E

…) V. Uppal Agencies Pvt. Ltd 2008 (10) SCC 345). In the income tax law, the position is no 2014:DHC:2173-DB ITA No.485/2012 Page 11 different, as can be seen from the judgment of the Supreme Court in CIT Vs. Motors & General Stores (P) Ltd. (1967) 66 ITR 692 (SC), following Duke of Westminister (1935) 19 Tax Cas. 490 and Commissioner of Inland Revenue Vs. Wesleyan & General Assurance Society (1948) 16 ITR (Supp.) 101. 14. Lastly, the way in which the tests are to be applied was made clear in the CBDT Circular no. 4 of 2007, which states: “8. The Authority for Advance Rulings(AAR) (288 ITR 6…

Commissioner of Income Tax -XI vs. Sangeeta Wig

ITA-667/2012HC Delhi30 Nov 2012

Section 28

…these, it made detailed consideration of the law on the subject. In this regard the Tribunal took into account judgment of the Supreme Court in CIT Vs. Motor & 2012:DHC:7128-DB ITA 667/2012 Page 5 of 6 General Stores (P) Ltd. (1967) 66 ITR 692 (SC) to the effect that the real intention of the parties has to be gathered on the appreciation of a background in its entirety instead of focusing either on the nomenclature or concentrating on certain parts of it. Furthermore, the Tribunal took note of the CBDT Circular No.779 14.09.1999 in this regard. 4. After such consideration the…

Commissioner of Income Tax -XI vs. Sangeeta Wig

ITA/667/2012HC Delhi30 Nov 2012

Section 28

Commissioner of Income Tax, Rajahmundry vs. M/s. Kakinada Coop. Town Bank LTd., Kakinada

ITTA/485/2012HC Telangana15 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO