Dwarikesh Sugar Industries Ltd. v. Prem Heavy Engineering Works (P) Ltd. And Another

6 SCC 450Reported decision2011#21132 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2022.

Judgments citing Dwarikesh Sugar Industries Ltd. v. Prem Heavy Engineering Works (P) Ltd. And Another

M/S Gian Sagar Educational & Charitable Trust, New Delhi vs. DCIT, New Delhi

ITA 2290/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Feb 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ravipratap Mall, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 12ASection 143(3)Section 2(15)Section 80G

…ion before convicting the accused person. (Vide Ram Prakash Arora v. State of Punjab [(1972) 3 SCC 652 : 1972 SCC (Cri) 696 : AIR 1973 SC 498] , T. Subramanian v. State of T.N. [( 2006) 1 SCC 401 : (2006) 1 SCC (Cri) 401] , State of Kerala v. C.P. Rao [(2011) 6 SCC 450 : (2011) 2 SCC (Cri) 1010 : (2011) 2 SCC (L&S) 714] and Mukut Bihari v. State of Rajasthan [(2012) 11 SCC 642 :(2013) 1 SCC (Cri) 1089 : (2013) 1 SCC (L&S) 136].)‖ 81. Therefore, in light of the facts of the case along with the material on record, and since there is no substance in the accusation levelled nor any admissible evidence is on record i…

Kaizen Refiners vs. Canara Bank

WP/106578/2018HC Karnataka14 Nov 2018

Bench: The Hon’Ble Mr. Justice R Devdas W.P. No.106578/2018 & W.P. Nos.106758/2018 & 106759/2018 (Gm-Res)

Section 13(2)Section 17

…1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 14TH DAY OF NOVEMBER, 2018 BEFORE THE HON’BLE MR. JUSTICE R DEVDAS W.P. NO.106578/2018 & W.P. NOS.106758/2018 & 106759/2018 (GM-RES) BETWEEN: 1. KAIZEN REFINERS, REPRESENTED BY ITS PROPRIETOR, SHRI.NAZIM S/O NAZIRAHMED LATIF, R/O: PLOT NO.1334/B, R.SY.NO.51, KANBARGI INDUSTRIAL AREA, AUTO NAGAR, BELAGAVI-590 015. 2. SMT.HAMEEDABANU W/O NAZIRAHMED LATIF, AGE : 66 YEARS, OCC : BUSIINESS, R/O: H.NO.2651, SECTOR NO.XII, OPP. KHAD KUTIR, KIDS PARADISE LANE, MAHANTESH NAGAR BELAGAVI-590 016, (SR.CITIZEN NOT CLAIMED). 3. SMT…

Commissioner of Income Tax, (Central II) vs. P.D Associates (P). (Ltd)

The appeals are allowed

ITA/630/2015HC Delhi24 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 120BSection 374Section 7

…of Punjab AIR 1973 SC 498; T. Subramanian v. The State of T.N., AIR 2006 SC 836; State of Kerala & Anr. v. C.P. Rao, Digitally Signed By:JITENDRA Signing Date:02.04.2024 17:36:55 Signature Not Verified CRL.A. 630/2015 & CRL.A. 643/2015 Page 86 (2011) 6 SCC 450; and Mukut Bihari & Anr. v. State of Rajasthan, (2012) 11 SCC 642). 18.1 The learned Senior Counsels for the appellant Arun Kumar Gurjar argued that the prosecution has failed to prove the twin requirements of demand and acceptance which are necessary to constitute the offence punishable under section 7 of the PC act. He further argued that…

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN