Co. Ltd. Vs. Collector of Customs AIR 1962 SC 1893 and Commissioner of Income Tax, Bhopal v. Ralson Industries Ltd.

2 SCC 326Supreme Court of India1975#11268 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 144BSection 144C(5)Section 153ASection 234BSection 234CSection 37

Judgments citing Co. Ltd. Vs. Collector of Customs AIR 1962 SC 1893 and Commissioner of Income Tax, Bhopal v. Ralson Industries Ltd.

LOUIS VUITTON INDIA RETAIL PRIVATE LIMTED,GURGAON vs. ACIT, CIRCLE-1(1) , GURGAON

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 2040/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2018-19 Louis Vuitton India Retail Vs. Acit Private Limited Circle -1 (1) 901-A, Ninth Floor, Gurgaon Time Tower, Mg Road, Gurgaon Pan No.Aaacl8230E Appellant Respondent

Section 143(3)Section 144C(5)Section 928Section 92C

…the Hon’ble Supreme Court in the case of Union of India Vs. Kamlakshi Financial Corporation Ltd. AIR 1992 SC 710, East India Commercial Co. Ltd. Vs. Collector of Customs AIR 1962 SC 1893 and Commissioner of Income Tax, Bhopal Vs. Ralson Industries Ltd. (2007) 2 SCC 326 (SC). 9. The Ld. Counsel for the assessee further submitted that the Ld. TPO in its show cause notice also performed an analysis under the TNMM Intensity Approach, comparing the assessee’s AMP intensity with that of comparable companies. The results of this analysis established that the assessee’s operating margins were within the arm’s length rang…

SWATCH GROUP (INDIA) PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 22(2), C.R. BUILDING

In the result, the appeal of the assessee is partly allowed

ITA 5929/DEL/2024[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2021-22] Swatch Group (India) Private Deputy Commissioner Of Income Limited, Tax, 4Th Floor, Rectangle-I, Plot No. D- Vs Circle 22(2), 4, Saket District Centre, C.R. Building, I.P. Estate, Delhi, New Delhi-110017. 110002. Pan- Aafcs7516R Assessee Revenue

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, I: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2021-22] Swatch Group (India) Private Deputy Commissioner of Income Limited, Tax, 4th Floor, Rectangle-I, Plot No. D- Vs Circle 22(2), 4, Saket District Centre, C.R. Building, I.P. Estate, Delhi, New Delhi-110017. 110002. PAN- AAFCS7516R Assessee Revenue Assessee by Shri Rohit Tiwari, Adv. Ms. Tanya, Adv. Revenue by Shri Dharm Veer Singh, CIT(DR) Date of Hearing 09.01.2026 Date of Pronouncement 14.01.2026 ORDER PER BRAJESH KUMAR SING…

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

C.A. No.-004475-004475 - 2025Supreme Court28 Mar 2025

Bench: HON'BLE THE CHIEF JUSTICE

…2025 INSC 411 Page 1 of 76 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2025 (@ SPECIAL LEAVE PETITION (CIVIL) NO. 6470 OF 2022) GASTRADE INTERNATIONAL ...APPELLANT (S) VERSUS COMMISSIONER OF CUSTOMS, KANDLA …RESPONDENT(S) With CIVIL APPEAL NO. OF 2025 (@ SPECIAL LEAVE PETITION (CIVIL) NO. 6472 OF 2022) CIVIL APPEAL NO. OF 2025 (@ SPECIAL LEAVE PETITION (CIVIL) NO. OF 2025) (@ Diary No. 32623 OF 2024) J U D G M E N T NONGMEIKAPAM KOTIS…

SMT. RAJNI GUTPA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

ITA 44/JPR/2024[2012-13]Status: DisposedITAT Jaipur04 Jun 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 127Section 132Section 139Section 142(1)Section 153ASection 69

…aswamy Reddy v. Government of Karnataka (1991) 3 SCC 261. SP Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1. A.V. Papayya Sastry v. Government of AP (2007) 4 SCC 221, Prestige Lights Limited v. SBI (2007) 8 SCC 449, Sunil Poddar v. Union Bank of India (2008) 2 SCC 326, K.D. Sharma v. SAIL. (2008) 12 SCC 481. G. Jayashree v Bhagwandas S Patel (2009) 3 SCC 141 and Dalip Singh v. State of U.P (2010) 2 SCC 114. In the last mentioned judgment, the Court lamented on the increase in the number of cases in which the parties have tried to misuse the process of Court by making false and/or misleading statements or by supp…

M/S NMDC LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed

ITTA/23/2018HC Telangana04 Jun 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

For Appellant: Mr.Ashish Gautam, AdvocateFor Respondent: Mr. Sunil Singh, Advocate
Section 12(1)Section 12(1)(C)Section 19(1)

…ther the cruelty has been caused by the petitioner/appellant/wife upon him. 46. In the aforesaid context it needs to refer herein that the “cruelty” has been interpreted by the Hon’ble Apex Court in the case of Dr. N.G. Dastane vs. Mrs. S. Dastana, (1975) 2 SCC 326 wherein it has been laid down that the Court has to enquire, as to whether, the conduct charge as cruelty, is of such a character, as to cause in the mind of the petitioner, a reasonable apprehension that, it will be harmful or injurious for him to live with the respondent. 47. This Court deems it fit and proper to take into consideration the…

MR. BINEESH KODIYERI vs. DIRECTORATE OF ENFORCEMENT

WP/13261/2020HC Karnataka16 Mar 2021

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

Section 19Section 482

…on has not made the Supreme Court a WP No. 13261 of 2020 112 regular court of appeal or a court of error. This Court only intervenes where justice, equity and good conscience require such intervention. 9. In Sunil Poddar v. Union Bank of India [(2008) 2 SCC 326] the Court held that while exercising discretionary and equitable jurisdiction under Article 136 of the Constitution, the facts and circumstances of the case should be seen in their entirety to find out if there is miscarriage of justice. If the appellant has not come forward with clean hands, has not candidly disclosed all the facts…

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

…the Act of 2003. 30 20. Supreme Court in the case of ASSISTANT COMMERCIAL TAXES OFFICER VS. MAKKAD PLASTIC AGENCIES reported in (2011) 4 SCC 750, para 15, it is held as under:- 15. In CIT v. Ralson Industries Ltd. [(2007) 2 SCC 326] a similar situation arose for the interpretation of this Court regarding the scope and ambit of Section 154 of the Income Tax Act, 1961 vesting the power of rectification as against the power vested under Section 263 of the Income Tax Act, which is a power of revision. While examining the scope of the power of rectification under Section 1…

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…marriage has an extremely favourable influence on a woman's mind and body. The result being that if she does not get proper sexual satisfaction it will lead to depression and frustration. It has 87 (1975) 2 SCC 326 88 AIR (1973) Del 200 89 (2006) 3 SCC 778 Digitally Signed By:SUNIL SINGH NEGI Signing Date:11.05.2022 18:14:04 Signature valid This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/001825 WP (C) No 284/2015 & connected matters Page 99 of 200 been said that the sexual relations when happy…

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013
Section 4

…, learned counsel for respondent no. 3-Uttarakhand Forest Development Corporation in SPA No. 52 of 2013. Judgment Reserved on: 29.11.2018 Judgment Delivered on: 18.12.2018 Cases referred: 1. (1980) 3 SCC 358 2. (2007) 7 VST 214 (SC); 3. (2009) 2 SCC 326; 4. (1974) 34 STC 535 (Pat). 5. (1976) 2 SCC 44; 6. (2010) 4 M.P.L.J. 515; 7. (2005) 140 STC 112 (Mad); 8. (1995) 96 STC 627 9. (2014) 15 SCC 136; 10. (1990) 4 SCC 256 11. (2009) 12 SCC 735 12. AIR 2005 SC 2891 13. (2005) 4 SCC 272 14. (2006) 4 SCC 772 15. (2004) 7 SCC 377 16. (2005) 7 SCC 396 17. (2004) 11 SCC 801…

Co. Ltd. Vs. Collector of Customs AIR 1962 SC 1893 and Commissioner of Income Tax, Bhopal v. Ralson Industries Ltd. (2 SCC 326) — Cited in 9 Judgments | BharatTax