How many judgments cite CIT v. Travancore Sugars & Chemicals Ltd.?

21 judgments on BharatTax cite CIT v. Travancore Sugars & Chemicals Ltd. (88 ITR 1), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Travancore Sugars & Chemicals Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 131, Section 133(6), Section 143(2), Section 144B, Section 144C(13).

CIT v. Travancore Sugars & Chemicals Ltd.

88 ITR 1Supreme Court of India1973#5612 most cited

What is CIT v. Travancore Sugars & Chemicals Ltd. authority for?

The Supreme Court's decision in CIT v. Travancore Sugars & Chemicals Ltd. is cited for the principle of diversion of income by overriding title, distinguishing it from issues related to the deductibility of certain taxes like education cess.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v Travancore Sugars & Chemicals Ltd · 88 ITR 1 · SC · diversion of income · overriding title · deductibility of education cess · section 40(a)(ii)

Sections most often in play

Section 143(3)Section 131 Section 133(6)Section 143(2)Section 144B Section 144C(13)Section 2(14)Section 270A

Issues it is cited on

specified fund corpus fund section 40(a)(ii)retrospective amendment weighted deduction section 35(2ab)disallowance of interest expenditure eligible assessee application of income section 45 mercantile system of accounting section 2(24)

Judgments citing CIT v. Travancore Sugars & Chemicals Ltd.

The Karnataka State Co-Operative Apex Bank Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, grounds of appeal Nos

ITA 1372/BANG/2014[2007-08]Status: DisposedITAT Bangalore29 Feb 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raothe Karnataka State Co-Operative Apex Bank Ltd., ‘Uthunga’, No.1, Pmk Road, Chamarajpet, Bangalore-560018. … Appellant Pan:Aabat 0269 J Vs. Deputy Commissioner Of Income-Tax, Circle 3(1), Bangalore. … Respondent

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 28

…rinciple was followed subsequently by the Hon’ble Supreme Court in the case of Poona Electric Supply Co. Ltd. V.s CIT (57 ITR 521) and this principle was re-iterated again by the Hon’ble Supreme Court in the case of CIT vs. Travancore Sugars & Chemicals Ltd. (90 ITR 307). Thus, the principle laid down in all the above cases is that though an amount of expenditure is ascertained with reference to profits, it does not lose the character of expenditure. Therefore, the reasoning adopted by the AO and the ld. CIT(A) cannot be accepted. 8. However, we have to examine the issue from the view of allowability of this exp…