Kandla Export Corporation and Anr. v. OCI Corporation and Another

14 SCC 715Reported decision#22611 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Judgments citing Kandla Export Corporation and Anr. v. OCI Corporation and Another

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

The appeals are disposed of in the aforesaid terms

ITTA/11/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 124Section 57

…ing discussed in the context of Section 37 of the 1996 A&C Act. Since this line of arguments was also not sought to be pursued by Mr Ankit Jain, they need not detain us. 17.1 As far as Kandla Export Corporation and Anr. v OCI Corporation and Another 2018 14 SCC 715 is concerned, it inter alia, dealt with the issue, i.e., whether an appeal, which is otherwise not maintainable under Section 50 of the 1996 A&C Act, would nonetheless lie under the Commercial Courts Act. The court held that Section 13(1) of the Commercial Courts Act only provided a forum for preferring an appeal. It went on to state that, si…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. DIMPLE MURARKA

The appeals are disposed of in the aforesaid terms

ITA/11/2021HC Orissa21 Jul 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Section 124Section 57

…ing discussed in the context of Section 37 of the 1996 A&C Act. Since this line of arguments was also not sought to be pursued by Mr Ankit Jain, they need not detain us. 17.1 As far as Kandla Export Corporation and Anr. v OCI Corporation and Another 2018 14 SCC 715 is concerned, it inter alia, dealt with the issue, i.e., whether an appeal, which is otherwise not maintainable under Section 50 of the 1996 A&C Act, would nonetheless lie under the Commercial Courts Act. The court held that Section 13(1) of the Commercial Courts Act only provided a forum for preferring an appeal. It went on to state that, si…

PR COMMISSIONER OF INCOME TAX CENTRAL II vs. M/S SHARP MINT LIMITED

The appeals are disposed of in the aforesaid terms

ITA/13/2021HC Delhi07 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 124Section 57

…ing discussed in the context of Section 37 of the 1996 A&C Act. Since this line of arguments was also not sought to be pursued by Mr Ankit Jain, they need not detain us. 17.1 As far as Kandla Export Corporation and Anr. v OCI Corporation and Another 2018 14 SCC 715 is concerned, it inter alia, dealt with the issue, i.e., whether an appeal, which is otherwise not maintainable under Section 50 of the 1996 A&C Act, would nonetheless lie under the Commercial Courts Act. The court held that Section 13(1) of the Commercial Courts Act only provided a forum for preferring an appeal. It went on to state that, si…

Kandla Export Corporation and Anr. v. OCI Corporation and Another (14 SCC 715) — Cited in 3 Judgments | BharatTax