ITR 48(SC); Commissioner of Page 25 JUDGMENT 25 Wealth Tax, Meerut v. Sharvan Kumar Swarup & Sons.

1 SCC 370Reported decision1980#16344 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2014 to 2024.

Judgments citing ITR 48(SC); Commissioner of Page 25 JUDGMENT 25 Wealth Tax, Meerut v. Sharvan Kumar Swarup & Sons.

The Pr. Commissioner of Income Tax -Central-1 vs. Ojjus Medicare Pvt. Ltd

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…234 : (1940) 8 ITR 442] , Indian United Mills Ltd. v. Commr. of Excess Profits Tax [(1955) 27 ITR 20 (SC)] and Gursahai Saigal v. CIT [(1963) 48 ITR 1 (SC)] ; CWT v. Sharvan Kumar Swarup & Sons [(1994) 6 SCC 623] ; CIT v. National Taj Traders [(1980) 1 SCC 370 : 1980 SCC (Tax) 124] ; Associated Cement Co. Ltd. v. CTO [(1981) 4 SCC 578 : 1982 SCC (Tax) 3 : (1981) 48 STC 466] ). Francis Bennion in Bennion on Statutory Interpretation, 5th Edn., Lexis Nexis in support of the aforesaid proposition put forth as an illustration that since charge made by the legislator in procedural provisions is excepted…

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019) Income Tax Officer …Appellant(s) Versus Vikram Sujitkumar Bhatia …Respondent(s) With CIVIL APPEAL NO. 912 OF 2022 (@ SLP (C) NO. 29109 OF 2019) CIVIL APPEAL NO. 913 OF 2022 (@ SLP (C) NO. 29115 OF 2019) CIVIL APPEAL NO. 914 OF 2022 (@ SLP (C) NO. 29116 OF 2019) CIVIL APPEAL NO. 915 OF 2022 (@ SLP (C) NO. 29118 OF 2019) CIVIL APPEAL NO. 916 OF 2022 (@ SLP (C) NO. 29119 OF 2019) CIVIL APPEAL NO. 911 OF 2022 Page 1 of 67 Digitally signed by N…

Commissioner of Income Tax 5 Mumbai vs. M/S. Essar Teleholdings Ltd. Through Its Manager

C.A. No.-002165-002165 - 2012Supreme Court31 Jan 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 10Section 143(2)Section 14A

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2165 OF 2012 COMMISSIONER OF INCOME TAX 5 MUMBAI … APPELLANT(S) VERSUS M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER … RESPONDENT(S) WITH C.A.No.1429 of 2018 @ SLP(C) No. 36560 of 2012, C.A. No. 117 of 2015, C.A. No. 5101 of 2012, C.A. No. 118 of 2015, C.A. No. 6727 of 2015, C.A. No. 119 of 2015, C.A. No. 116 of 2015, C.A. No. 194 of 2015, C.A. No. 114 of 2015, C.A. No. 120 of 2015, C.A. No. 7395 of 2012, C.A. No. 7394 of 2012, C.A. No. 121 of 2015,…

Commissioner of Income Tax-III vs. M/S. Calcutta Knitwears, Ludhiana

C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014

Section 132Section 158B

…Page 1 JUDGMENT 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3958 OF 2014 (SPECIAL LEAVE PETITION(C.)NO.10542 OF 2011) COMMISSIONER OF INCOME TAX - III APPELLANT VERSUS M/S.CALCUTTA KNITWEARS, LUDHIANA RESPONDENT WITH C.A.NO.3959 OF 2014 @ S.L.P.(C)NO.11943 of 2011 WITH C.A.NO.3960 OF 2014 @ S.L.P.(C)NO.17662 of 2011 WITH C.A.NO.3961 OF 2014 @ S.L.P.(C)NO.17656 of 2011 WITH C.A.NO.3962 OF 2014 @ S.L.P.(C)NO.17661 of 2011 WITH C.A.NO.3963 OF 2014 @ S.L.P.(C)NO.2804 of 2012 WITH C.A.NO.3964 OF 2014 @ S.L.P.(C)N…

Commissioner of Income Tax-III vs. M/S. Calcutta Knitwears, Ludhiana

C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014

Section 132Section 158B