How many judgments cite CIT v. Rajan Nanda?

21 judgments on BharatTax cite CIT v. Rajan Nanda (349 ITR 8), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Rajan Nanda come up under?

It is most often cited in judgments turning on Section 10(10D), Section 28(vi), Section 57, Section 132, Section 143(3), Section 153A.

CIT v. Rajan Nanda

349 ITR 8High Court2012#5623 most cited

What is CIT v. Rajan Nanda authority for?

An insurance policy assigned by an employer to an employee loses its character as a keyman insurance policy and becomes an ordinary life insurance policy, with tax implications determined by its status at the time of assignment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Rajan Nanda · section 10(10D) · keyman insurance policy · assignment of policy · ordinary life insurance · taxability on assignment · amendment of section 10(10D) · prospective amendment

Also reported as

18 Taxmann.com 98

Sections most often in play

Section 10(10D)Section 28(vi)Section 57 Section 132 Section 143(3)Section 153A Section 2(14)Section 2(24)(iv)

Read the full judgment

Issues it is cited on

keyman insurance section 2(14)section 28 disallowance u/s 14a section 10 section 37 section 14a income from other sources transfer search and seizure section 132 company

Judgments citing CIT v. Rajan Nanda

Income-Tax-9 vs. Zircon Traders Ltd

The appeals are dismissed

ITA/480/2015HC Delhi29 Jul 2015

Section 37(1)

…ars the Revenue cannot spring a surprise on the Assessee by seeking to rely on the IRDA circular only for the AYs in question. In the facts of the present case, the Court is of the view that the principle of consistency as explained in CIT v. Rajan Nanda, 349 ITR 8 (Del) should be adopted by the Revenue. Consequently, the Court is of the view that no substantial question of law arises for determination on this aspect. 6. In relation to AY 2007-08, one more issue sought to be raised by the Revenue is that the ITAT erred in holding that a sum of Rs.50 lakhs offered to tax by the Assessee was capital gai…