India v. Subhash Chandra Agarwal

5 SCC 481Reported decision2020#20989 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2023.

Judgments citing India v. Subhash Chandra Agarwal

The Commissioner of Income Tax (International Taxation)-1, Delhi vs. M/S Bio-Rad Laboratories (Singapore) Pte Ltd

ITA/564/2023HC Delhi03 Oct 2023

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

…in Hindu households, often conclude with the exhortation: लोका: समˑ ा: सुİ खनोभवȶ ु, meaning, “let the whole world, and everyone in it, be happy”. Universal happiness, and the greatest good of the greatest number are, therefore, 62 (2013) 16 SCC 82 63 (2020) 5 SCC 481 Digitally Signed By:CHANDRASHEKHAR AN HARI SHANKAR Signing Date:22.04.2024 22:29 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:22.04.2024 22:30 Signature Not Verified WP(C) 12983/2022 & other batch matters Page 106 of 177 the primordial aim to which the world, and all in it, aspire. On a global scale, Gurudev Rabindranath Tag…

Shri Mahesh Kumar Agarwal, Sundargarh vs. DCIT, Central Circle-2, Bhubaneswar

In the result, assessee’s appeal in the case of Mahesh

ITA 382/CTK/2018[2014-15]Status: DisposedITAT Cuttack10 Jan 2022AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am It(Ss)A No.117-119/Ctk/2018 ( Assessment Years :2011-2012 To 2013-2014) Mahesh Kumar Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.146&147/Ctk/2018 (Assessment Years :2011-2012 & 2012-2013) Dcit, Central Circle-2, Vs Mahesh Kumar Agarwal, Bhubaneswar Plot No.O-10, Civil Township, Rourkela, Sundargarh-769004 Pan No. : Abdpa 8307 Q & It(Ss)A No.44/Ctk/2018 (नििाारण वषा / Assessment Year :2011-2012) Smt. Sanju Agarwal, Vs Dcit, Central Circle-2, Plot No.O-10, Civil Township, Bhubaneswar Rourkela, Sundargarh-769004 Pan No. : Aavpa 4328 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.M.Surana, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 22/10/2021 घोषणा की तािीख/Date Of Pronouncement : 10/01/2022 आदेश / O R D E R Per Bench: In The Above Captioned Seven Appeals, Five Appeals Have Been Filed By Two Different Assessees & Two Appeals Have 2 It(Ss)A Nos.44/Ctk/2018 It(Ss)A Nos.117-119/Ctk/2018 It(Ss)A Nos.146&147/Ctk/2018 & Ita No.382/Ctk/2018 Been Filed By The Department Which Are Directed Against The Separate Orders Of Cit(A)-2, Bhubaneswar, All Dated 31.01.2018 For The Assessment Years 2011-2012, 2012-2013, 2013-2014 & 2014-2015, Respectively.

For Appellant: Shri S.M.Surana, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 133(6)Section 142ASection 153Section 153ASection 153B

…al Adhukia vs. DCIT reported in [2016] 75 taxmann.com 301 11. B.M. Malani Vs. Commissioner of Income Tax and Anr. 2008 (10) SCC Pg.617 12. Kushweshwar Prasad Singh Vs. State of Bihar (2007) 11 SCC Pg. 14: 13. Nirmala Anand Vs Advent Corpo ration(P) Ltd (2002) 5 SCC 481: 11 IT(SS)A Nos.44/CTK/2018 IT(SS)A Nos.117-119/CTK/2018 IT(SS)A Nos.146&147/CTK/2018 & ITA No.382/CTK/2018 14. Rajesh Kumar & Ors vs D.C.I.T. & Ors., (SC) 157 Taxman 168 15. CIT vs Shri Subb oji Rao Karnataka High Court 16. Dr S B Bhargava vs CIT 136 IYR page 559, (Allahabad) 17. Swadeshi Cotton Mills Co. Ltd. vs Income-Tax Officer 37 ITD 522 All…

Pr. Commissioner of Income Tax-6 vs. Menarini Raunaq Pharma Ltd

ITA/1051/2017HC Delhi11 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…onship comes into effect and acts as a valid exemption under . Section 8(1)(e) xiii. It is further submitted that the Constitution bench of the Supreme Court in Central Public Information Officer, Supreme Court of India v. Subhash Chandra Agarwal, (2020) 5 SCC 481, has quoted with approval the aforesaid judgments rendered in . Central Board of Secondary Education v. Aditya Bandopadhyay (supra) and Institute of Chartered Accountants of India v. Shaunak H. Satya (supra), and has held that the documents related to educational qualifications are held by the institutions / examining bodies/boards/universit…

Pr. Commissioner of Income Tax-6 vs. Nokia Solutions & Networks India Pvt. Ltd. (Formerly Known As, Nokia Siemens

ITA/1095/2017HC Delhi04 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…onship comes into effect and acts as a valid exemption under . Section 8(1)(e) xiii. It is further submitted that the Constitution bench of the Supreme Court in Central Public Information Officer, Supreme Court of India v. Subhash Chandra Agarwal, (2020) 5 SCC 481, has quoted with approval the aforesaid judgments rendered in . Central Board of Secondary Education v. Aditya Bandopadhyay (supra) and Institute of Chartered Accountants of India v. Shaunak H. Satya (supra), and has held that the documents related to educational qualifications are held by the institutions / examining bodies/boards/universit…

India v. Subhash Chandra Agarwal (5 SCC 481) — Cited in 4 Judgments | BharatTax