Instalment Supply (P) Limited v. Union of India and Others, AI R 1962 SC 63 and Instalment Supply Limited

4 SCC 739Reported decision1974#24980 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2018.

Judgments citing Instalment Supply (P) Limited v. Union of India and Others, AI R 1962 SC 63 and Instalment Supply Limited

INSTALMART SUPPLY LTD. vs. DCIT,,

In the result, the appeal of the assessee is dismissed

ITA 1156/DEL/2002[1994-1995]Status: DisposedITAT Delhi19 Dec 2018AY 1994-1995

Bench: Shri H.S. Sidhu & Shri O.P. Kantasstt. Year. 1994-95

For Appellant: Shri Barun Kumar,CAFor Respondent: Ms. Ashima Neb, Sr. DR

…r hire." 14. The aforesaid distinction was elucidated earlier also in a litigation in which tile assessee was involved (see In re Instalment Supply (P) Limited versus Union of India and Others, AI R 1962 SC 63 and Instalment Supply Limited versus STO, (1974) 4 SCC 739). 15. In Sundaram Finance Limited versus State of Kerala, AIR 1966 SC 1178 it was observed as under “24. The true effect of a transaction may be determined from the terms of the agreement considered in the light of, the surrounding circumstances, In each case, the Court has, unless prohibited by statute, power to go behind the documents and to det…

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013

For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan

Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

…fore, is sufficient to exclude confessions from consideration. It is entirely for the Court to decide whether the confession was voluntarily made and was not the result of inducement, threat or promise.” 157. In Nagraj Vs. State of Tamil Nadu, (2015) 4 SCC 739, the Supreme Court has observed as under in para 16:- “16. We also think that it was incumbent on the High Court to deal with the so-called confession in detail. It is far from unknown that confessions are extracted from an accused under myriad threats, including his own physical safety. We must hasten to clarify that a reading of the judgment doe…

THE COMMISSIONER OF INCOME TAX vs. KARNATAKA POWER TRANSMISSION CORPORATION LTD

ITA/269/2011HC Karnataka15 Mar 2012

Bench: The Hon'Ble Mr Justice P.N.Desai Criminal Appeal No. 269 Of 2011 Between: Smt. V. Sharada, Aged About 40 Years, D/O. Late Venkatagiryappa, No.34, 4Th Cross, 2Nd Main, Agp Layout, Mahalakshmi Layout Banglaore-560086 …Appellant (By Sri. S.N.Ramaprasad., Advocate) And:

Section 138Section 139Section 378(4)

…- 1 - CRL.A No. 269 of 2011 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE P.N.DESAI CRIMINAL APPEAL NO. 269 OF 2011 BETWEEN: SMT. V. SHARADA, AGED ABOUT 40 YEARS, D/O. LATE VENKATAGIRYAPPA, NO.34, 4TH CROSS, 2ND MAIN, AGP LAYOUT, MAHALAKSHMI LAYOUT BANGLAORE-560086 …APPELLANT (BY SRI. S.N.RAMAPRASAD., ADVOCATE) AND: SRI. R.V. RAMESH, AGED ABOUT 50 YEARS, S/O. SRI.B.VENKATARAMAIAH, R/AT NO.219, SHIVANILAYA, 11TH CROSS, GANESH BLOCK, MAHALAKSHMIPURAM, BANGALORE - 560 096 …RESPONDENT (BY SRI. NANJUNDARA…