Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead)

8 SCC 131Reported decision2013#11838 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead)

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…77) 3 SCC 147 (Hon’ble Supreme Court); • Nabha Power Limited vs. Punjab State Corporation Limited and Another, (2018) 11 SCC 508 (Hon’ble Supreme Court); • Satya Jain (Dead) Through Lrs. and Others vs. Anis Ahmed Rushdie (Dead) Through Lrs. and Others, (2013) 8 SCC 131 (Hon’ble Supreme Court; • Bank of India and Another vs. K. Mohandas and Others, (2009) 5 SCC 313 (Hon’ble Supreme Court); • M/s D.N. Revri and Co. and Others vs. Union of India, (1976) 4 SCC 147 (Hon’ble Supreme Court). 34. He further submitted that it is not open for the Revenue to recharacterize a commercial arrangement and read into an arrangem…

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ced reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which…

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ced reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ced reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ced reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…ced reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written contracts are blatantly clear, so as to deliberately apply certain provisions of law, which…

M/S ANKITA ELECTRONICS PVT LTD., vs. THE ASSISTANT COMMISSONER OF INCOME TAX

The appeal is allowed

ITA/282/2011HC Karnataka19 Jan 2021

Bench: The Hon'Ble Mr Justice C M Joshi Regular First Appeal No. 282 Of 2011 (Sp) Between:

Section 96

…e Apex Court cronicles various other decisions which touch upon the judicial discretion of the trial Court in the case of specific performance of the agreement. In para 33, it relies on the decision in the case of Satya Jain Vs. Nis Ahmed Rushdie (2013) 8 SCC 131, wherein, it was observed as below: "40. The discretion to direct specific performance of an agreement and that too after clapse of a long period of time, undoubtedly, has to be exercised on sound, reasonable, rational and acceptable principles. The parameters for the exercise of discretion vested by Section 20 of the Specific Relief Act, 1…

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. GAUYA SANTARE

In the result, this Appeal Suit is dismissed

ITA/2/2018HC Orissa23 Dec 2019

Bench: The Madurai Bench Of Madras High Court Reserved On : 13.11.2025 Pronounced On : 12.02.2026 Coram The Honourable Mr.Justice P.Vadamalai A.S(Md)No.2 Of 2018 K.V.R.Kannan, S/O.K.V.Raju Thevar, 1, Raj Bhavan, K.V.R.Garden, Via Samayalkudi Mariamman Koil, Theni Main Road, Madurai – 625 016. ...Appellant/Plaintiff Vs. G.Ramachandran (Died) Saradha, W/O.Muthuraman, Back Side To K.V.R.Garden, Kochadai, Madurai – 625 016. ...Respondent/Defendant

For Respondent: Mr.V..Ramakrishnan
Section 96

…A.S(MD)No.2 of 2018 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Reserved on : 13.11.2025 Pronounced on : 12.02.2026 CORAM THE HONOURABLE MR.JUSTICE P.VADAMALAI A.S(MD)No.2 of 2018 K.V.R.Kannan, S/o.K.V.Raju Thevar, 1, Raj Bhavan, K.V.R.Garden, via Samayalkudi Mariamman Koil, Theni Main Road, Madurai – 625 016. ...Appellant/Plaintiff Vs. G.Ramachandran (Died) Saradha, W/o.Muthuraman, Back side to K.V.R.Garden, Kochadai, Madurai – 625 016. ...Respondent/Defendant PRAYER :- This Appeal Suit is filed under Section 96 of the Civil Procedure Code, to set aside the judgment and decree…

The Commissioner of Income Tax (Central) vs. V. Mahender Kumar Jain

The appeal is allowed

ITTA/282/2011HC Telangana02 Jun 2016

Bench: The Hon'Ble Mr Justice C M Joshi Regular First Appeal No. 282 Of 2011 (Sp) Between:

Section 96

…e Apex Court cronicles various other decisions which touch upon the judicial discretion of the trial Court in the case of specific performance of the agreement. In para 33, it relies on the decision in the case of Satya Jain Vs. Nis Ahmed Rushdie (2013) 8 SCC 131, wherein, it was observed as below: "40. The discretion to direct specific performance of an agreement and that too after clapse of a long period of time, undoubtedly, has to be exercised on sound, reasonable, rational and acceptable principles. The parameters for the exercise of discretion vested by Section 20 of the Specific Relief Act, 1…

Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. v. Anis Ahmed Rushdie (Dead) (8 SCC 131) — Cited in 9 Judgments | BharatTax