Jamal Uddin Ahmad v. Abu Saleh Najmuddin

4 SCC 257Reported decision2003#14151 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Judgments citing Jamal Uddin Ahmad v. Abu Saleh Najmuddin

Pr. Commissioner Oflncome Tax -21 vs. M/S.Remfry&Sagar

ITA/199/2017HC Delhi31 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 37

…ner, also implies (even in the absence of any express terms), that the other forms of doing it are impermissible. 28. In this regard the decision of this Court in Jamal Uddin Ahmad v. Abu Saleh Najmuddin [Jamal Uddin Ahmad v. Abu Saleh Najmuddin, (2003) 4 SCC 257] is of some relevance. There, the scope of Section 81 of the Representation of the People Act, 1951 was examined in the light of powers of the High Court to administer election petitions by invoking the rule of implied prohibition. The Court observed that: “11. Dealing with “Statutes conferring power; implied conditions, judicial review”,…

Pr. Commissioner Oflncome Tax -21 vs. M/S.Remfry&Sagar

ITA-199/2017HC Delhi31 Jan 2025

Section 37

Galderma India P. Ltd., Mumbai vs. Asstt. CIT - 9(3)(2), Mumbai

In the result, the appeals of the assessee and Revenue are In the result, the appeals of the assessee and Revenue are In the result, the appeals of the assessee and Revenue are allowed for statisti...

ITA 1987/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Mar 2023AY 2014-15

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 Galderma India Pvt. Ltd. Acit-9(3)(2), (Formerly Known As Nestle Skin Aayakar Bhavan, M.K. Vs. Health India Pvt. Ltd.), Road, Lotus Corporate Park, D Wing, Mumbai-400020. Unit 801 & 802, Graham Firth Steel Compound, Goregaon (E), Mumbai-400063. Pan No. Aacg 8660 M Appellant Respondent Assessment Year: 2014-15 & Assessment Year: 2015-16 Acit-1(3)(1), M/S Galderma India Pvt. Ltd., Room No. 540, 5Th Floor, (Previously Known As M/S Mestle Vs. Aayakar Bhavan, M.K. Skin Health India Pvt. Ltd.), Road, Lotus Corporate Park, ‘D’ Wing, Mumbai-400020. Unit 801 & 802, Graham Firth Steel Compound, Goregaon (E), Mumbai-400063. Pan No. Aacg 8660 M Appellant Respondent

For Respondent: Mr. Kishor Dhule, CIT-

Section 37(1)

…therefore; power conferred to compel cane growers therefore; power conferred to compel cane growers therefore; power conferred to compel cane growers to Inserted vide Inserted vide Medical Council (Amendment) Act Medical Council (Amendment) Act, 1964. (2003) 4 SCC 257. (2003) 4 SCC 257. supply cane to sugar factories implies an incidental supply cane to sugar factories implies an incidental supply cane to sugar factories implies an incidental power to ensure payment of price. In short, conferment of power to ensure payment of price. In short, conferment of power to ensure payment of price. In short, conferment o…

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…rce” and “service in relation to” such activities are meant to imply that profit motive should be completely absent. 127 “…the advancement of any other object of general public utility not involving the carrying on of any activity for profit" 128 (1997) 4 SCC 257. 78 At the same time - on behalf of the assessees, it was contented that if the proscribed activities i.e., business, commerce or trade or service in relation to such activities - is not the main or dominant object of the GPU charity, any incidental involvement in such activities is permissible. Counsel on behalf of many assessees urged…

M/S Apex Laboratories P. Ltd vs. The Deputy Commissioner of Income Tax Large Tax Payer Unit II

The appeal is dismissed without order on costs

C.A. No.-001554-001554 - 2022Supreme Court22 Feb 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 37(1)

…m maintenance; power conferred on a local authority to issue licences for holding 'hats' or fairs implies incidental power to fix days therefore; power conferred to compel cane growers to 23 Inserted vide Medical Council (Amendment) Act, 1964. 24 (2003) 4 SCC 257. 15 supply cane to sugar factories implies an incidental power to ensure payment of price. In short, conferment of a power implies authority to do everything which could be fairly and reasonably regarded as incidental or consequential to the power conferred. *** Herbert Broom states in the preface to his celebrated work on Le…

Principal Commissioner of Income Tax vs. M/S Ajmer Vidyut Vitran Nigam Limited

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…98), and not every error either of law or fact which can be corrected by a Court of appeal or revision. (T. Prem Sagar vs. M/s Standard Vaccum Oil Company, Madras & others: AIR 1965 SC 111; Bachan Singh & others vs. Gauri Shankar Agarwal & others: (1972) 4 SCC 257; Nagendra Nath Bora & another vs. The Commissioner of Hills Division and Appeals, Assam & others). Further an error of law, which can be corrected by a writ of certiorari, must be self-evident. It should not need an elaborate examination of the record (Shri Ambica Mills Co. Ltd. vs. S.B. Bhatt & another), or require a detailed 12 exam…

Rolta Ltd, Mumbai vs. DCIT Cen Cir 1(1), Mumbai

ITA 2125/MUM/2018[2005-06]Status: DisposedITAT Mumbai09 May 2019AY 2005-06

Bench: Shri Shamim Yahya & Shri Amarjit Singh & Assessment Year-2005-06

Section 115JSection 132Section 143(3)Section 14ASection 153ASection 154Section 245Section 245D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri Shamim Yahya, Accountant Member and Shri Amarjit Singh, Judicial Member and Assessment Year-2005-06 M/s Rolta Ltd. DCIT, 21st Floor, Maker Tower ‘F’ Central Circle-1(1), बनाम/ Cuffe Parade, Old CGO Building, Vs. Mumbai-400005 Annexe, 9th Floor, Room No.903, M. K. Road, Mumbai-400020 PAN No.AAACR6820J ("नधा"रती /Assessee) (राज"व /Revenue) "नधा"रती क" ओर से / Assessee by Shri Shekhar Gupta Shri S. K. Mishra राज"व क" ओर से / Revenue by सुनवाई क" तार"ख / Date of Hearing : 06/05/2019 09/05/2019 आदेश क" तार"ख /Date of Order: आदेश / O R D E…