HAZARI 'SANTOSH v. PURSHOTTAM TIWARI

3 SCC 179Reported decision2001#2863 most cited

What is HAZARI 'SANTOSH v. PURSHOTTAM TIWARI authority for?

A question of law is considered substantial if it is debatable, not previously settled, and has a material bearing on the outcome of the case. It must also arise from established facts and be necessary for a just decision.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2024.

Also referred to as

Santosh Hazari v. Purushottam Tiwari · substantial question of law · debatable question of law · settled law · binding precedent · material bearing on decision · foundation in pleadings · sustainable findings of fact

Sections most often in play

Section 10ASection 37Section 37(1) of the Income Tax ActSection 43(5)Section 10A of the Income Tax ActSection 194J of the Income Tax ActSection 37(1)Section 43(5) of the Income Tax Act

Issues it is cited on

stpi unittest of enduring benefitsection 203convertible foreign exchangesoftware technology parksection 10(2)section 39speculative transactionscheme of arrangementdemergerinfrastructure facilitysection 194j

Judgments citing HAZARI 'SANTOSH v. PURSHOTTAM TIWARI

Vijay Kumar Talwar vs. Commnr. of Income Tax, Delhi

The appeals are dismissed

C.A. No.-003265-003266 - 2003Supreme Court06 Dec 2010
Section 148Section 260

…which admits of no two opinions may be a proposition of law but cannot be a substantial question of law. To be “substantial” a question of law must be debatable, not previously settled by law of the land or a binding precedent, 1 AIR 1962 SC 1314 2 (2001) 3 SCC 179 1 and must have a material bearing on the decision of the case, if answered either way, insofar as the rights of the parties before it are concerned. To be a question of law “involving in the case” there must be first a foundation for it laid in the pleadings and the question should emerge from the sustainable findings of fact arrived at by…