Khemka and Co. (Agencies) Pvt. Ltd. v. State of Maharashtra

2 SCC 22Reported decision1971#23513 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Judgments citing Khemka and Co. (Agencies) Pvt. Ltd. v. State of Maharashtra

PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

ITA/1/2024HC J&K31 Oct 2024

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

Section 12Section 17Section 4Section 6Section 67Section 69

…tax and, therefore, can only be created by a ‘Charging Section’. This view we have taken is fortified by a Judgment of the Hon’ble Supreme Court rendered in case titled ‘M/s Khemka and Co. (Agencies) Pvt. Ltd. v. State of Maharashtra’, reported as (1975) 2 SCC 22. Paragraph Nos. 25 to 28 are relevant and reproduced hereunder: “25. Penalty is not merely sanction. It is not merely adjunct to assessment. It is not merely consequential to assessment. It is not merely machinery. Penalty is in addition to tax and is a liability under the Act. Reference may be made to section 28 of the Indian Income-tax Act…

PRINCIPAL COMMISSIONER OF INCOME TAX-01 NEW DELHI vs. M/S BRAHMA CENTRE DEVELOPMENT PVT LTD

Appeal is dismissed

ITA/116/2021HC Delhi05 Jul 2021

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE TALWANT SINGH

Section 12Section 13(1)(ia)Section 19

…hout any financial or emotional support from their father. Hence, we do not agree with this submission of the appellant that the respondent had not substantiated her ground of cruelty before the Family Court. 30. In A. Jayachandra versus AneelKaur (2005) 2 SCC 22, the Supreme Court has held that the cruelty can be physical as well as mental. The Court, inter alia, observed: “10. The expression “cruelty” has not been defined in the Act. Cruelty can be physical or mental. Cruelty which is a ground for dissolution of marriage may be defined as wilful and unjustified conduct of such character as to cause d…

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

…t necessary that ten years of study must be continuous, even if there is hiatus, it would not matter. In this regard, our attention was also drawn to the judgment of the Hon’ble Supreme Court in Kumari N.Vasundara vs. State of Mysore and Another, [(1971) 2 SCC 22], (Vasundara). It was submitted that if a student has studied for ten years in Karnataka, there is a likelihood that he would settle down in Karnataka and hence, on a plain reading of the said provision, it could be observed that the years of study prior to the qualifying examination need not be conjunctive, but is disjunctive. -: 93…