Food Private Ltd., (2008) 9 SCC 622; Sree Sankaracharya University of Sanskrit & Ors. v. Dr. Manu & Anr.

2023 SCC OnLine SC 640Reported decision2023#12383 most cited

8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2023.

Judgments citing Food Private Ltd., (2008) 9 SCC 622; Sree Sankaracharya University of Sanskrit & Ors. v. Dr. Manu & Anr.

The Commissioner of Income Tax - International Taxation -1 vs. Augustus Capital Pte. Ltd

The appeal is disposed of, in the aforesaid terms

ITA/405/2022HC Delhi30 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 142(1)Section 143(2)Section 9(1)(i)

…ommissioner of Income Tax, Kolkata XII vs. Calcutta Exports Company, (2018) 16 SCC 686; Commissioner of Income Tax I, Ahmedabad vs. Gold Coin Health Food Private Ltd., (2008) 9 SCC 622; Sree Sankaracharya University of Sanskrit & Ors. vs. Dr. Manu & Anr., 2023 SCC OnLine SC 640; Commissioner of Income Tax v. Naresh Kumar, (2014) 362 ITR 256 (Delhi); Ghanashyam Mishra & Sons Private Limited vs. Edelweiss Asset Reconstruction Co. Ltd., (2021) 9 SCC 657] (vii) There is no impediment in law in Courts relying upon speeches made by the concerned Minister while introducing legislation [See Ghanshyam Mishra & S…

The Commissioner of Income Tax - International Taxation -1 vs. Augustus Capital Pte. Ltd

The appeal is disposed of, in the aforesaid terms

ITA-405/2022HC Delhi30 Nov 2023

Section 142(1)Section 143(2)Section 9(1)(i)

…ommissioner of Income Tax, Kolkata XII vs. Calcutta Exports Company, (2018) 16 SCC 686; Commissioner of Income Tax I, Ahmedabad vs. Gold Coin Health Food Private Ltd., (2008) 9 SCC 622; Sree Sankaracharya University of Sanskrit & Ors. vs. Dr. Manu & Anr., 2023 SCC OnLine SC 640; Commissioner of Income Tax v. Naresh Kumar, (2014) 362 ITR 256 (Delhi); Ghanashyam Mishra & Sons Private Limited vs. Edelweiss Asset Reconstruction Co. Ltd., (2021) 9 SCC 657] (vii) There is no impediment in law in Courts relying upon speeches made by the concerned Minister while introducing legislation [See Ghanshyam Mishra & S…

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/14/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance…

Principal Commissioner of Income Tax 1 vs. Industrial Promotion and Investment Corporation of Orissa Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Orissa31 Jan 2023

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

…another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance…

Pr. Commissioner of Income Tax vs. Smt. Namita Chhabra

Accordingly, the learned appellate authority has rightly dismissed the

ITA/14/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance…

Pr. Commissioner of Income Tax vs. Smt. Namita Chhabra

Accordingly, the learned appellate authority has rightly dismissed the

ITA/15/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance…

Pr Commissioner of Income Tax vs. M/S Samarpan Synthetics Pvt Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/17/2021HC Rajasthan04 Mar 2022

Bench: AKIL KURESHI,REKHA BORANA

…another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance…

Suchirindia Infratech Pvt. Ltd vs. Dy. Commissioner of Income-Tax

Accordingly, the learned appellate authority has rightly dismissed the

ITTA/15/2021HC Telangana30 Apr 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

…another13 in support of his contention. 13. I have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 11 (2009) 9 SCC 193 12 (2009) 9 SCC 101 13 2023 SCC OnLine SC 640 Page 13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance…

Food Private Ltd., (2008) 9 SCC 622; Sree Sankaracharya University of Sanskrit & Ors. v. Dr. Manu & Anr. (2023 SCC OnLine SC 640) — Cited in 8 Judgments | BharatTax