IDBI Trusteeship Services Ltd. v. Hubtown Ltd.

1 SCC 568Reported decision2017#14662 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing IDBI Trusteeship Services Ltd. v. Hubtown Ltd.

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

C.A. No.-004072-004072 - 2014Supreme Court19 Dec 2025

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Section 32(1)(ii)

…rty rights is that these are positive rights, brought into existence by experience and/or reputation, granted either under a statute or under a contract and capable of being used or put to use for the purpose of business. 11 (2007) 4 SCC 476 12 (1979) 1 SCC 568 13 (2011) 331 ITR 192 40 14.8. He further submits that the right acquired by the payer on payment of non-compete fee does not fall in this category. It is a negative covenant that imposes an obligation on the recipient of the fee to desist from doing something and as such, it cannot be ‘used’ by the payer for the purpose of its busines…

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…una, learned counsel for the fourth respondent. Ms. Mamta Bisht, learned counsel for the fifth respondent. Judgment Reserved : 23.03.2020 Judgment Delivered : 09.06.2020 Chronological list of cases referred: 1. (2016) 8 SCC 389 2. (1981) 1 SCC 568 3. (2018) 6 SCC 1 4. (2019) UKSC 41 5. 5 US (1 Cranch) 137 (1803) 6. (2003) 5 SCC 239 7. AIR 1973 SC 1643 8. (1996) 3 SCR 721 9. (1990) 1 SCC 12 10. (1955) 1 SCR 1071 11. (1908) 6 CLR 469 12. (1903) A.C. 124 13. AIR 1939 FC 1 14. (1961) 3 SCR 242 15. AIR 1967 SC 1801 16. (1969) 2 SCC 166 17. AIR 1962 SC 1044) 18. AIR…

THE PR. COMMISSIONER OF INCOME-TAX vs. SRI. GARUGU LAKSHMANA SRINIVASA PRABHAKARA REDDY

The appeal is allowed in the above terms and it

ITTA/444/2018HC Telangana22 Oct 2018

Bench: D.V.S.S.SOMAYAJULU,RAMESH RANGANATHAN

Section 138Section 96

…fterthought which, by the virtue of not being raised in the application for leave to defend, ought not to be considered by this Court. By placing reliance on the decision of the Supreme Court in IDBI Trusteeship Services Limited vs. Hubtown Ltd., [(2017) 1 SCC 568], learned counsel for the respondent contends that once it is evident that the appellant has no substantial defence and that his defence is wholly frivolous and vexatious, the learned Trial Court was right to refuse him leave to defend. He, therefore, prays that the appeal be dismissed. 10. I have considered the submissions of the learned coun…

THE COMMISSIONER OF INCOME TAX, (EXEMPTIONS) vs. THE KARNATAKA LAW SOCIETY

ITA/200/2015HC Karnataka13 Feb 2017

Bench: The Hon'Ble Mr. Justice V. Srishananda Criminal Revision Petition No.200/2015 Between: Kattikara Rajappa S/O. Kattikara Basappa Aged About 58 Years R/O. Taggihalli Village Honnali Taluk Davangere District - 577217. …Petitioner (By Sri. Umesh Mulimani, Adv. For Sri. S. V. Prakash., Adv) And: 1. The State Of Nyamatti Police

Section 109Section 200Section 209Section 227Section 34Section 397

…placed by the accused also was the subject matter of number of judgments of the Hon'ble Apex Court. There were divergent opinions on the point, before the law came to be settled in the case of State of Orissa vs. Devendra Nath Padhi reported in (2005) 1 SCC 568. 10. The Hon'ble Apex Court in the case of Devendra Nath Padhi cited supra, in fact surveyed the earlier case laws, where divergent opinions were expressed on the point and later settled the position of law in the said case to the effect that at the time of framing the charge or when a discharge application is considered, the Trial Ju…

PRINCIPAL COMMISSIONER OF INCOME-TAX 8 vs. M/S SUPER MALLS PVT. LTD.,

ITA/449/2016HC Delhi22 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 14(1)(e)Section 25B(8)

…d into court or otherwise secured and give leave to the defendant on such condition, and thereby show mercy to the defendant by enabling him to try to prove a defence.” but Supreme Court recently in IDBI Trusteeship Services Ltd. Vs. Hubtown Ltd. (2017) 1 SCC 568 has held that the said dicta stands superseded by amendment of Order XXXVII Rule 3 of the year 1976. It was held that Order XXXVII Rule 3 post 1976 amendment to the CPC is akin to the Order XXXVII Rule 3 as it stood by the Bombay amendment and on which the Supreme Court had pronounced in Milkhiram (India) (P) Ltd. Vs. Chamanlal Bros. AIR 1965…

COMMISSIONER OF INCOME TAX-V vs. M/S ORIENT CRAFTS LIMITED

ITA/556/2016HC Delhi19 Sept 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…23. The counsel for the defendants has referred to Mechelec Engineers & Manufacturers Vs. Basic Equipment Corporation AIR 1977 SC 577. I have however drawn attention of the counsel for the parties to IDBI Trusteeship Services Ltd. Vs. Hubtown Ltd. (2017) 1 SCC 568 holding that pursuant to the amendment of Order XXXVII Rule 3 of the CPC, the principles stated in Mechelec Engineers & Manufacturers supra stand superseded qua summary suits instituted post 1976. It was further held that leave to defend should be refused when the defendant has no substantial defence and / or raise any genuine triable issues…