How many judgments cite CIT v. T.V. Sundaram Iyengar & Sons Ltd.?

223 judgments on BharatTax cite CIT v. T.V. Sundaram Iyengar & Sons Ltd. (222 ITR 344), spanning 2002 to 2026.

Which sections of the Income Tax Act does CIT v. T.V. Sundaram Iyengar & Sons Ltd. come up under?

It is most often cited in judgments turning on Section 41(1), Section 14A, Section 28(iv), Section 143(3), Section 40(a)(ia), Section 115JB.

CIT v. T.V. Sundaram Iyengar & Sons Ltd.

222 ITR 344Supreme Court of India1996#398 most cited

What is CIT v. T.V. Sundaram Iyengar & Sons Ltd. authority for?

Unclaimed deposits received in the course of trading transactions and sundry credit balances written back are taxable as business income under Section 41(1) of the Income-tax Act, 1961, as they constitute a cessation of trading liability.

223

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2002 to 2026.

Also referred to as

CIT v. T.V. Sundaram Iyengar & Sons Ltd. · 222 ITR 344 · Section 41(1) · unclaimed trading deposits · sundry credit balances written back · cessation of trading liability · taxability of income · waiver of loan applicability · business income

Sections most often in play

Section 41(1)Section 14A Section 28(iv)Section 143(3)Section 40(a)(ia)Section 115JB Section 133A Section 142(2A)

Read the full judgment

Issues it is cited on

section 2(19aa)waiver of loan section 28(iv)section 43(b)section 43(6)resulting company section 41(1)section 43(1)section 41 demerger section 32(1)(ii)written down value

Judgments citing CIT v. T.V. Sundaram Iyengar & Sons Ltd.

C.I.T vs. Jackson Engineers Ltd

Appeal stands disposed of in the

ITA/251/2008HC Delhi23 Dec 2009

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Section 80I

…ITA No. 251 of 2008 Page 1 of 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 251 of 2008 Reserved on: 25th November, 2009 % Pronounced on : 23rd December, 2009 Commissioner of Income Tax . . . Appellant through : Mr. N.P. Sahini, Advocate. VERSUS Jackson Engineers Ltd. . . .Respondent through: Mr. Kanan Kapoor, Advocate. CORAM :- THE HON’BLE MR. JUSTICE A.K. SIKRI THE HON’BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether Reporters of Local newspapers may be allowed to see the Judg…

Commissioner of Income Tax vs. Jackson Engineers Ltd

Appeal stands disposed of in the

ITA-251/2008HC Delhi23 Dec 2009

Section 80I

…* IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No. 251 of 2008 Reserved on: 25th November, 2009 % Pronounced on : 23rd December, 2009 Commissioner of Income Tax . . . Appellant through : Mr. N.P. Sahini, Advocate. VERSUS Jackson Engineers Ltd. . . .Respondent through: Mr. Kanan Kapoor, Advocate. CORAM :- THE HON’BLE MR. JUSTICE A.K. SIKRI THE HON’BLE MR. JUSTICE SIDDHARTH MRIDUL 1. Whether Reporters of Local newspapers may be allowed to see the Judgment? 2. To be referred to the Reporter or not? 3.…

Chief Commnr. of Income Tax, Cochin vs. M/S. Kesaria Tea Co. Ltd

C.A. No.-001581-001581 - 2001Supreme Court19 Mar 2002

For Respondent: M/S. KESARIA TEA CO. LTD

Section 256(1)Section 41(1)

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 8 CASE NO.: Appeal (civil) 1581 of 2001 PETITIONER: THE CHIEF COMMISSIONER OF INCOME TAX, COCHIN Vs. RESPONDENT: M/S. KESARIA TEA CO. LTD. DATE OF JUDGMENT: 19/03/2002 BENCH: S. Rajendra Babu, K.G. Balakrishnan & P. Venkatarama Reddi. JUDGMENT: P.VENKATARAMA REDDI, J. The opinion recorded by the Kerala High Court in ITR No. 16 of 1997 has given rise to this appeal filed by the Chief Commissioner of Income-tax. The dispute relates to the assessment year 1985-86. At the instance of the Revenue the following question was referred under…