Which sections of the Income Tax Act does Indian Express 498 Newspapers (Bombay) (P) Ltd. v. Union of India come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 250, Section 37, Section 48.

Indian Express 498 Newspapers (Bombay) (P) Ltd. v. Union of India (1 SCC 641)

Q: What is Indian Express 498 Newspapers (Bombay) (P) Ltd. v. Union of India authority for?

The Supreme Court examined the validity of customs duty on newsprint in the context of Article 19(1)(a), emphasizing that the press advances public interest by publishing facts and opinions crucial for a democratic country.

Q: How many judgments cite Indian Express 498 Newspapers (Bombay) (P) Ltd. v. Union of India?

109 judgments on BharatTax cite Indian Express 498 Newspapers (Bombay) (P) Ltd. v. Union of India (1 SCC 641), spanning 2003 to 2025.

SHANKARE GOWDA ,BENGALURU vs. INCOME TAX OFFICER, WARD-4(3)(3), BANGALORE

In the result the appeal of the assessee is allowed

ITA 323/BANG/2025[2018-19]Status: DisposedITAT Bangalore22 Jul 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19 Shankare Gowda No.2314/A/1681/A, Behind Bescom Office Subhash Nagara Ito Nelamangala Vs. Ward 4(3)(3) Bengaluru Rural 562 123 Bengaluru Karnataka Pan No : Bozpg9856G Appellant Respondent

For Appellant: Sri Mohit Ashok Parmar, A.RFor Respondent: Sri Subramanian S., D.R

Section 143(2)Section 143(3)Section 250Section 48

…" however, does not mean and indicate that there must exist a necessity or compulsion to incur an expense before an expenditure is to be allowed. Supreme Court in Chloro Controls India Private Limited v. Severn Trent Water Purification Inc. and Others, (2013) 1 SCC 641, had noticed and elucidated on dictionary meaning of the word "connection" in an Arbitration clause and had observed:- "145. The expression "connection" means a link or relationship between people or things or the people with whom one has contact [Concise Oxford Dictionary (Indian Edition)]. "Connection" means act of uniting; state of being united;…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2, DELHI vs. PT LP DISPLAY INDONESIA

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

…dge Bench decision in Chloro Controls [Chloro Controls India (P) Ltd. v. Severn Trent Water Purification Inc., (2013) 1 SCC 641 : (2013) 1 SCC (Civ) 689] . In Chloro Controls [Chloro Controls India (P) Ltd. v. Severn Trent Water Purification Inc., (2013) 1 SCC 641 : (2013) 1 SCC Digitally Signed By:NEHA Signing Date:17.03.2023 17:04:09 Signature Not Verified Neutral Citation Number: 2023:DHC:1902 OMP (ENF.) (COMM.) 145/2021 Page 14 of 133 (Civ) 689] this Court observed that ordinarily, an arbitration takes place between persons who have been parties to both the ar…

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

C.A. No.-001106-001106 - 2021Supreme Court06 Apr 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 254

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1106 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.30284 OF 2015] DEPUTY COMMISSIONER OF INCOME TAX & ANR. ..APPELLANTS VERSUS M/S. PEPSI FOODS LTD. ..RESPONDENT (NOW PEPSICO INDIA HOLDINGS PVT. LTD.) WITH CIVIL APPEAL NO. 1125 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.32081 OF 2017] CIVIL APPEAL NO. 1107 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.34987 OF 2015] CIVIL APPEAL NO. 1108 OF 2021 [ARISING OUT OF SLP (CIVIL) NO.31311 OF 2015] CIVIL APPEAL NO. 1109 OF 2021 [ARISING OUT…