How many judgments cite CIT v. S.G. Pgnatale?

181 judgments on BharatTax cite CIT v. S.G. Pgnatale (124 ITR 391), spanning 2005 to 2025.

Which sections of the Income Tax Act does CIT v. S.G. Pgnatale come up under?

It is most often cited in judgments turning on Section 14A, Section 143(3), Section 8D, Section 115JB, Section 36(1)(vii), Section 36(1)(viia).

CIT v. S.G. Pgnatale

124 ITR 391High Court1980#523 most cited

What is CIT v. S.G. Pgnatale authority for?

An Explanation to Section 9(1)(ii) of the Income Tax Act that widens the scope of the provision, rather than merely clarifying it, cannot be applied retrospectively to assessment periods prior to its effective date. Assessments must be made according to the law in force at the relevant time.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2005 to 2025.

Also referred to as

CIT v. S.G. Pgnatale · 124 ITR 391 · Section 9(1)(ii) · Explanation to Section 9(1)(ii) · Retrospective amendment · Clarificatory amendment · Scope widening amendment · Applicability of law · Law in force at relevant time · Assessment year applicability · Non-retrospective application

Sections most often in play

Section 14A Section 143(3)Section 8D Section 115JB Section 36(1)(vii)Section 36(1)(viia)Section 250 Section 37(1)

Issues it is cited on

section 9(1)(ii)section 80ab section 73 clarificatory amendment resulting company transferor company section 9(1)retrospective amendment section 115ja ddt strategic investment section 115jb(2)

Judgments citing CIT v. S.G. Pgnatale

Sedco Forex International Drill.Inc.&Ors vs. Commnr. of Income Tax, Dehrudun

The appeals are allowed

C.A. No.-000351-000355 - 2005Supreme Court17 Nov 2005

For Respondent: Commissioner of Income Tax, Dehradun & Anr

Section 9Section 9(1)Section 9(1)(ii)

…r arise in India". By Clause (ii) of sub-section (1) of Section 9 "income which falls under the head ’Salaries’ if it is earned in India" is included in such income. In 1980 the Gujarat High Court in Commissioner of Income-Tax vs. S.G. Pgnatale :([1980] 124 ITR 391 held that the words ’earned in India" occurring in Clause (ii) must be interpreted as "arising or accruing in India" and not "from service rendered in India". http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 5 Therefore as long as the liability to pay the amount under the head "salaries" arose in India, Clause (ii) could be invoked.…