Dahiben v. Arvindbhai Kalyanji Bhanusali & Ors.

7 SCC 366Reported decision2020#21273 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Judgments citing Dahiben v. Arvindbhai Kalyanji Bhanusali & Ors.

Principal Commissioner of Income Tax, Exemption vs. M/S. Orissa Computer Academy

ITA/5/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

H.T. Media Limited vs. Principal Commissioner of Income Tax-4, Delhi

ITA/77/2022HC Delhi07 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 2(9)(A)

…een let out at Rs. 9 lakhs per month with an annual escalation of 15%. 6.8 He relied upon Dahiben v. Arvindbhai Kalyanji Bhanusali (Gajra)7 and Peeyush Aggarwal v. Sanjeev Bhavnani8. The defendant has filed written submissions on 02.08.2024. 7 (2020) 7 SCC 366. Digitally Signed By:RASHMI DABAS Signing Date:31.10.2024 22:42:41 Signature Not Verified CS(OS) 77/2022 & CS(OS) 629/2023 Page 9 of 32 Analysis and findings 7. This Court has considered the submissions of the learned senior counsel for the parties and perused the record. 8. The plaintiff admits that the…

M/S Maharashtra Apex Corporation Limited vs. The Deputy Commissioner of Income Tax

In the result, I pass the following:

ITA/5/2022HC Karnataka14 Mar 2022

Bench: The Hon'Ble Mr. Justice S.R.Krishna Kumar Election Petition No. 5 Of 2022 Between:

Section 81

…nLine SC 573 ii) Anil Vasudev Salgaonkar Vs. Naresh Kushali Shigaonkar – (2009) 9 SCC 310 iii) Frost International Limited Vs. Milan Developers & Builders Pvt. Ltd. & Anr. – (2022) 8 SCC 633. iv) Dahiben Vs. Arvindbhai Kalyanji Bhanusali & Ors. – (2020) 7 SCC 366. - 7 - HC-KAR NC: 2025:KHC:33021 EP No. 5 of 2022 7. Per contra, learned Senior counsel for the petitioner would reiterate the various contentions urged in the Statement of Objections to I.A.Nos.2/2022 and 3/2022 and submits that there is no merit in the applications and that the same are liable to be rejected. In s…

The Deputy Commissioner of Income vs. M/S. K.R.S. Enterprises Pvt

ITA/253/2015HC Karnataka21 Sept 2015

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

Section 115

…f a division bench of this Court in Hajee Abdulla Sait v. Commissioner of Income Tax3 to contend that etymologically the expression ‘succession’ encompasses every kind of passing of property 2 (2020) 7 SCC 366 3 (1989) 177 ITR 71 18 while the expression ‘inheritance’, as used in Section 15(2) of the HS Act, refers to rules of devolvement of co-parcenery right by birth by survivorship. The learned counsel also relies upon the decision of the High Court of Andhra Pradesh in Goraka Anjaneyulu v. Gunti Tatayya Naidu and other4 to bolster his subm…