What is Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal authority for?

Observations made in a judgment must be read within their proper context, and a judicial decision is not considered authority for any proposition that was not specifically considered or decided by the court.

How many judgments cite Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal?

85 judgments on BharatTax cite Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal (5 SCC 155), spanning 2021 to 2025.

Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal (5 SCC 155)

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 vs. A.H. MULTISOFT PVT. LTD.

Appeals are dismissed

ITA/9/2025HC Delhi30 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 483

…537 : 2001 AIR SCW 848] and Bhavnagar University v. Palitana Sugar Mill (P) Ltd. [(2003) 2 SCC 111] ] 146. Although decisions are galore on this point, we may refer to a recent one in State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [(2004) 5 SCC 155: AIR 2004 SC 3894] wherein this Court held: (SCC p. 172, para 19) ―It is trite that any observation made during the course of reasoning in a judgment should not be read divorced from the context in which it was used.‖ 147. It is further well settled that a decision is not an authority for the proposition which did not fall for its considerati…

QUARTZ COMMECIAL PVT LTD vs. INCOME TAX OFFICER WARD 20(3)

Appeals are dismissed

ITA/10/2025HC Delhi21 Jan 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE

Section 483

…537 : 2001 AIR SCW 848] and Bhavnagar University v. Palitana Sugar Mill (P) Ltd. [(2003) 2 SCC 111] ] 146. Although decisions are galore on this point, we may refer to a recent one in State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [(2004) 5 SCC 155: AIR 2004 SC 3894] wherein this Court held: (SCC p. 172, para 19) ―It is trite that any observation made during the course of reasoning in a judgment should not be read divorced from the context in which it was used.‖ 147. It is further well settled that a decision is not an authority for the proposition which did not fall for its considerati…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

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

Section 5Section 5(3)Section 8(3)

…SCC 537 : 2001 AIR SCW 848] and Bhavnagar University v. Palitana Sugar Mill (P) Ltd. [(2003) 2 SCC 111] ] 146. Although decisions are galore on this point, we may refer to a recent one in State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [(2004) 5 SCC 155: AIR 2004 SC 3894] wherein this Court held: (SCC p. 172, para 19) ―It is trite that any observation made during the course of reasoning in a judgment should not be read divorced from the context in which it was used.‖ 147. It is further well settled that a decision is not an authority for the proposition which did not fall for its considerati…