Indore Development Authority v. Manoharlal and Others)

8 SCC 129Reported decision2020#12962 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 2013Section 1961Section 10(23C)(iiiab)Section 10(23C)(iiiac)Section 10(23C)(iiiad)Section 10(23C)(iiiae)Section 10(23C)(vi)Section 10(23C)(vi) of the Income Tax Act

Judgments citing Indore Development Authority v. Manoharlal and Others)

G.H.R. Education Foundation, Nagpur vs. CIT Exemption, Pune

ITA 615/NAG/2024[--]Status: DisposedITAT Nagpur10 Feb 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 10Section 366Section 8Section 80G

…within the operative part. Mangalore Chemicals and Fertilisers Ltd. v. Deputy Commissioner of Commercial Taxes & Ors, (1992) Supp (1) SCC 21. IshverialThakorelalAlmaula v. MotibhaiNagjibhai, 1966 (1) SCR 367. Indore Development Authority v. Manoharial, (2020) 8 SCC 129 10 G.H.R. Educational Foundation ITA no.538 & 615/Nag./2024 57. The scope of a proviso was dealt with in great detail in S. Sundaram Pillai v. V.R. Pattabiraman.27 This court observed that normally a proviso is meant to be an exception to something within the main enactment or to qualify something enacted therein which but for the proviso would be…

G. H. R. Education Foundation, Nagpur vs. CIT Exemption, Pune

ITA 538/NAG/2024[0]Status: DisposedITAT Nagpur10 Feb 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 10Section 366Section 8Section 80G

…within the operative part. Mangalore Chemicals and Fertilisers Ltd. v. Deputy Commissioner of Commercial Taxes & Ors, (1992) Supp (1) SCC 21. IshverialThakorelalAlmaula v. MotibhaiNagjibhai, 1966 (1) SCR 367. Indore Development Authority v. Manoharial, (2020) 8 SCC 129 10 G.H.R. Educational Foundation ITA no.538 & 615/Nag./2024 57. The scope of a proviso was dealt with in great detail in S. Sundaram Pillai v. V.R. Pattabiraman.27 This court observed that normally a proviso is meant to be an exception to something within the main enactment or to qualify something enacted therein which but for the proviso would be…

M/S New Noble Educational Society vs. The Chief Commissioner of Income Tax 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…e part.” 24 Mangalore Chemicals and Fertilisers Ltd. v. Deputy Commissioner of Commercial Taxes & Ors, (1992) Supp (1) SCC 21. 25Ishverlal Thakorelal Almaula v. Motibhai Nagjibhai, 1966 (1) SCR 367. 26Indore Development Authority v. Manoharlal, (2020) 8 SCC 129. 41 57. The scope of a proviso was dealt with in great detail in S. Sundaram Pillai v. V.R. Pattabiraman.27 This court observed that normally a proviso is meant to be an exception to something within the main enactment or to qualify something enacted therein which but for the proviso would be within the purview of the enactment. A pr…

Sri. Krishna Reddy vs. The State of Karnataka

WP/11553/2019HC Karnataka06 Sept 2022

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

Section 11ASection 24(1)(A)Section 25

…- 1 - WP No.11551 of 2019 c/w WP No. 25329 of 2017, WP No. 25759 of 2017, WP No. 11550 of 2019, WP No. 11553 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 11551 OF 2019 (LA-RES) C/W WRIT PETITION NO. 25329 OF 2017 (LA-RES) WRIT PETITION NO. 25759 OF 2017 (LA-RES) WRIT PETITION NO. 11550 OF 2019 (LA-RES) WRIT PETITION NO. 11553 OF 2019 (LA-RES)…

M Suresh Kumar vs. The State of Karnataka

WP/11551/2019HC Karnataka06 Sept 2022

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

Section 11ASection 24(1)(A)Section 25

…- 1 - WP No.11551 of 2019 c/w WP No. 25329 of 2017, WP No. 25759 of 2017, WP No. 11550 of 2019, WP No. 11553 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF SEPTEMBER, 2022 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 11551 OF 2019 (LA-RES) C/W WRIT PETITION NO. 25329 OF 2017 (LA-RES) WRIT PETITION NO. 25759 OF 2017 (LA-RES) WRIT PETITION NO. 11550 OF 2019 (LA-RES) WRIT PETITION NO. 11553 OF 2019 (LA-RES)…

Principal Commissioner of Income Tax vs. M/s. The Andhra Petro Chemicals Limited

ITTA/515/2017HC Telangana21 Aug 2017

The Pr. Commissioner of Income Tax-4 vs. Ge Money Financial Services Pvt. Ltd

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

…have the requisite permissions and are all located in the core „inviolate area‟ of Saranda Forest. 7.19 On behalf of the petitioner, additional judgments have been relied upon as follows: (i) Indore Development Authority Vs. Manoharlal & Ors., (2020) 8 SCC 129. (ii) Hari R. Nair & Ors. Vs. The Director General, New Delhi & Ors., 2018 SCC OnLine Ker 2537. (iii) Shivani Vs. Employee State Insurance Corporation, 2019 SCC OnLine Del 9134. (iv) Gujarat Pottery Works Vs. B.P. Sood., AIR 1967 SC 964. (v) Kohlapur Canesugar Works Ltd. & Anr. Vs. UoI & Ors., (2000) 2 SCC 536. (vi) Shree Bhagwati…

Indore Development Authority v. Manoharlal and Others) (8 SCC 129) — Cited in 7 Judgments | BharatTax