Kaladevi v. V.R.Somasundaram and Others

5 SCC 401Supreme Court of India2010#25143 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 143(3)Section 2(47)Section 234BSection 234CSection 270A(3)Section 270A(9)Section 48(iii)Section 49(1)

Judgments citing Kaladevi v. V.R.Somasundaram and Others

Poonam Dhananjay Sandu, Navi Mumbai vs. Income Tax Officer, Navi Mumbai

In the result, the appeal filed by the assessee partly allowed

ITA 2050/MUM/2025[2017-18]Status: DisposedITAT Mumbai25 Nov 2025AY 2017-18

Bench: Shri Sandeep Gosain, () & Shri Girish Agrawal, ()

Section 143(3)Section 234BSection 250Section 270A(3)Section 270A(9)Section 54

…51 38 pg taxmann.com 295 38-51 4 Gautam Jhunjhunwala Vs. 52- Para 6-8, ITO (2018) 173 ITD 93 (Kol 62 Pg 59-62 ITAT) Suit for specific performance can be enforced in case of agreement to sale 5 S Kalbadevi V. R 63- Para 15- Somasundaram & Ors. 75 16, Pg (2010) 5 SCC 401 (SC) 74-75 Above judgments consistently affirm that the date of agreement to sell, when enforceable and accompanied by transfer of possession or rights, is to be considered the date of transfer under section 2(47). 10. Further, Apex Court in case of Suraj Lamp & Industries (P) Ltd. v. State of Haryana (2012) 340 ITR 1 (SC) had held that Section 54…

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

ITTA/70/2007HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax vs. M/S Karnataka Co-Operative Milk Producers

Appeal is dismissed with costs

ITA/70/2007HC Karnataka26 Sept 2012

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100

…upon by the parties: I. In the case of Suraj Lamp and Industries Private Limited through Director V/s State of Haryana and Another” - (2012) 1SCC 656. 87 II. In the case of S. Kaladevi V/s. V.R.Somasundaram and Others - (2010) 5 SCC 401 and the head note of the same reads as under: “A Registration Act, 1908- Ss.49 proviso and 17 – unregistered sale deed – Admissibility in evidence – Unregistered sale deed tendered not as evidence of completed sale but as proof of oral agreement of sale, held, can be received in evidence by making endorsement that it was received only as…