Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd. v. United Yarn Tex (P) Ltd. (6 SCC 236)

Q: What is Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd. v. United Yarn Tex (P) Ltd. authority for?

The Supreme Court holds that when the Legislature does not make any amendment to a law, there is a presumption that the judicial interpretation of that law stands accepted by the Legislature.

Q: How many judgments cite Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd. v. United Yarn Tex (P) Ltd.?

102 judgments on BharatTax cite Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd. v. United Yarn Tex (P) Ltd. (6 SCC 236), spanning 2013 to 2025.

Q: Which sections of the Income Tax Act does Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd. v. United Yarn Tex (P) Ltd. come up under?

It is most often cited in judgments turning on Section 139(1), Section 142(1), Section 143(2), Section 143(3), Section 250, Section 263.

ELCO ARCADE RES AND NON RES. PREMISES CO OP SOCIETY LIMITED ,MUMBAI vs. ITO WARD 23(1)(3), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical purposesin above terms

ITA 4481/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Sept 2025AY 2017-18

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanelco Arcade Res & Non Res Ito 23(1)(3), Premisies Co-Operative Society Vs. Piramal Chamber, Ltd. Mumbai – 400 012 Elco Arcade, Hill Road, Bandra West, Mumbai-400 050 Pan: Aaaae8544N (Appellant) (Respondent) Assessee Represented By : Shripratik Jain, Ld. Ar Department Represented By : Shri Pushkarajbhangepatil, Ld. Dr Date Of Conclusion Of Hearing : 13.08.2025 Date Of Pronouncement : 23.09.2025

Section 142(1)Section 143(2)Section 250Section 80Section 80PSection 80P(2)(d)Section 80P(4)

…at the interest income was received from Co- operative Banks, which are inherently Co-operative Societies. 2. The CIT(A) failed to consider binding judicial precedents such as: Greater Bombay Co-operative Bank Ltd. v. United Yarn Tex Pvt. Ltd. &Ors. [(2007) 6 SCC 236] - holding that Co-operative Banks are primarily Co- operative Societies. Mavilayi Service Co-op. Bank Ltd. v. CIT [(2021) 431 ITR 1 (SC)] - reaffirming eligibility for deduction under Section 80P, barring cases under Section 80P(4). Tumkur Merchants Souharda Credit Co-op. Ltd. v. ITO [(2015) 230 Taxman 309 (Karn)]. CIT v. Rajasthan Rajya Sahaka…

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE ENTERPRISES LTD.,, NEW DELHI

In the result, revenue’s appeal is dismissed and cross-objection

ITA 7552/DEL/2018[2014-15]Status: HeardITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia:Assessment Year: 2014-15 Deputy Commissioner Of Vs. M/S. Religare Enterprises Income-Tax, Circle-21(1), Ltd., 2Nd Floor, Rajlok New Delhi Building, 24-Nehru Place, New Delhi-110019 Pan :Aaacv5888N (Appellant) (Respondent)

Section 14A

…mption is that the judicial interpretation stands accepted 25 ITA No. 7552 & CO. 27/Del./2018 by the Legislature [refer Municipal Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd vs. United Yarn Tex (P) Ltd: (2007) 6 SCC 236 (SC); Shree Bhagwati Steel Rolling Mills vs. CCE: (2016) 3 SCC 643 (SC); Bangalore Club vs. CWT: (2020) 9 SCC 599 (SC); Mohd. Arshad vs. M/s. Naimuddin Nasimuddin and Anr: (1989) SCC OnLine Pat 283 (Pat.); Most. Najum Bibi vs. Jamila Khatoon: (1990) 187 ITR 548 (Pat.)]. 30. For the sake of emphasis, it is respectfully submitted that in the absence…