Commissioner of Customs (Import) v. Stonemann Marble Industries

1 SCC 673Reported decision2011#5386 most cited

What is Commissioner of Customs (Import) v. Stonemann Marble Industries authority for?

Whether income is to be determined on an estimate basis is a question of fact.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Commissioner of Customs (Import) v. Stonemann Marble Industries · 1 SCC 673 · estimate basis · question of fact · profit determination · Tribunal decision

Sections most often in play

Section 10(38)Section 132(4)Section 147Section 148Section 250Section 69C

Judgments citing Commissioner of Customs (Import) v. Stonemann Marble Industries

Principal Commissioner of Income Tax-3 vs. M/s Satyasai Bhavani Hsopitals Private Limited

ITTA/537/2015HC Telangana02 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY