Craven v. White

183 ITR 216Reported decision1900#23247 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2019.

Judgments citing Craven v. White

The Dy. DIT (Exemption), Circle-1, Ahmedabad vs. Friends of Wwb India, Ahmedabad

In the result, the appeal of the revenue and cross objection of the assesseee both are dismissed

ITA 1608/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad05 Mar 2019AY 2012-13
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri S.K. Dev, Sr. D.R
Section 11Section 12ASection 143(3)Section 2(15)

…J. in McDowell's case [1985] 154 ITR 148 (SC) that the principle in Duke of Westminster's case [1936] AC 1 (HL) has been departed from subsequently by the House of Lords in England, with respect, is not correct. In Craven v. White [1988] 3 All ER 495 ; [1990] 183 ITR 216, the House of Lords pointedly considered the impact of Furniss case [1984] 1 All ER 530 (HL), Burma Oil's case [1982] Simon's Tax Cases 30 and Ramsay's case [1982] AC 300 (HL). The Law Lords were at great pains to explain away each of these judgments. Lord Keith of Kinkel says, with reference to the trilogy of these cases, (at page 225 of [1990]…

The Pr. Commissioner of Income Tax (4) vs. M/S Chamundi Winery and Distillery

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…McDowell’s case [1985] 154 ITR 148 (SC) that the principle in Duke of Westminster’s case [1936] AC 1 (HL) has been departed from subsequently by the House of Lords in England, with respect, is not correct. In Craven v. White [1988] 3 All ER 495; [1900] 183 ITR 216, the House of Lords pointedly considered the impact of Furniss case [1984] 1 All ER 530 (HL), Burma Oil’s case [1982] Simon’s Tax Cases 30 and Ramsay’s case [1982] AC 300 (HL). The Law Lords were at great pains to explain away each of these judgments. Lord Keith of Kinkel says, with reference to the trilogy of these cases, (at page 225…

Pr. Commissioner of Income Tax vs. M/S Chamundi Winery and Distillery

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…McDowell’s case [1985] 154 ITR 148 (SC) that the principle in Duke of Westminster’s case [1936] AC 1 (HL) has been departed from subsequently by the House of Lords in England, with respect, is not correct. In Craven v. White [1988] 3 All ER 495; [1900] 183 ITR 216, the House of Lords pointedly considered the impact of Furniss case [1984] 1 All ER 530 (HL), Burma Oil’s case [1982] Simon’s Tax Cases 30 and Ramsay’s case [1982] AC 300 (HL). The Law Lords were at great pains to explain away each of these judgments. Lord Keith of Kinkel says, with reference to the trilogy of these cases, (at page 225…

Craven v. White (183 ITR 216) — Cited in 3 Judgments | BharatTax