Indian Film Corporation Ltd. v. Raja Gyan Nath, 2

3 SCC 79Reported decision1969#24345 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2011 to 2018.

Judgments citing Indian Film Corporation Ltd. v. Raja Gyan Nath, 2

The Pr. Commissioner of Income Tax -4 vs. Galgotia Books & Department Store Pvt. Ltd

The appeals are allowed

ITA/1076/2018HC Delhi28 Sept 2018

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

Section 25Section 4Section 42Section 5Section 8Section 9

…rtgage is transfer of an interest in an immovable property for the purpose of securing repayment of a loan, the mortgagee's interest lasting "only as long as the mortgage has not been paid off" [All Indian Film Corporation Ltd. vs. Raja Gyan Nath, 2(1969) 3 SCC 79]. 158. A hypothecatee or a mortgagee, thus, has a limited interest in the property, the right restricted to have the debt realized by putting the hypothecated goods or mortgaged property to sale. There is no ownership, or right to possess, vesting in either. At the same time, it must be added that the charge or encumbrance of a third party i…

Principal Commissioner of Income Tax-8 vs. Saldi Chits Pvt. Ltd

The appeals are allowed

ITA/143/2018HC Delhi09 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 25Section 4Section 42Section 5Section 8Section 9

…rtgage is transfer of an interest in an immovable property for the purpose of securing repayment of a loan, the mortgagee's interest lasting "only as long as the mortgage has not been paid off" [All Indian Film Corporation Ltd. vs. Raja Gyan Nath, 2(1969) 3 SCC 79]. 158. A hypothecatee or a mortgagee, thus, has a limited interest in the property, the right restricted to have the debt realized by putting the hypothecated goods or mortgaged property to sale. There is no ownership, or right to possess, vesting in either. At the same time, it must be added that the charge or encumbrance of a third party i…

Commissioner of Income Tax Rajahmundry vs. M/S K.Bhaskara Rao and Others Tuni

Appeal is allowed

ITTA/179/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 23

…Rent Control Legislation (in this case M.P. Accommodation Control Act, 1961). It has been held as under: 10 “[4] The points raised by Mr. Naunit Lal are concluded by the decision of this Court in All India Film Corporation Ltd. v. Raja Gyannath, 1969-3 SCC 79 = 1970-2 SCR 581 = (AIR 1969 NSC 185) which decision was unfortunately not brought to our notice during the course of the hearing. In this case the facts were similar. A mortgagee in possession had let out the premises, which was a cinema house, and the lessee had further sublet the same, to sub-lessees. On redemption the purchaser of the inte…

Indian Film Corporation Ltd. v. Raja Gyan Nath, 2 (3 SCC 79) — Cited in 3 Judgments | BharatTax