Kunhayammed and Others v. State of Kerala

119 STC 505Reported decision#1657 most cited

What is Kunhayammed and Others v. State of Kerala authority for?

A Supreme Court speaking order dismissing a Special Leave Petition (SLP) has two implications: the statement of law contained therein constitutes a declaration of law under Article 141 of the Constitution, and its findings bind the parties and lower authorities.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2008 to 2022.

Also referred to as

Kunhayammed and Others v. State of Kerala · 119 STC 505 · Special Leave Petition dismissal · speaking order · Article 141 · declaration of law · binding precedent · precedential value of SLP · Supreme Court orders · effect of dismissal

Issues it is cited on

specified fundsection 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 2(24)(x)section 36(1)(va)section 2(24)profits and gains of business or professionsection 43b

Judgments citing Kunhayammed and Others v. State of Kerala

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER HEARD THROUGH VIDEO CONFERENCING आयकर अपील सं./ITA No.2885/Chny/2017 "नधा"रण वष" /Assessment Year: 2013-14 The Deputy Commissioner M/s. Repco Home Finance v. Pvt. Ltd., of Income Tax, 33, North Usman Road, Corporate Circle-5(1), T.Nagar, Chennai-600034 Chennai – 600 017. [PAN: AAACR 0209 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) Shri ARV Sreenivasan, अपीलाथ" क" ओर से/…

DCIT, New Delhi vs. M/S. Dewan Sugar Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5784/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Nov 2018AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Dcit, Vs. M/S. Dewan Sugar Ltd., Circle-10(1), New Delhi Surya Plaza, 1St Floor, K- 185, Sarai Jullena, New Friends Colony, New Delhi Pan :Aaacd3465H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 2(24)Section 36

…on Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed & Ors. vs. State of Kerala & Anr. (2000) 162 CTR (SC) 97 : 119 STC 505 at p. 526 in para 40 and noted the following observations : ‘If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Art. 141 of the Co…

Brijbasi Art Press Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 6165/DEL/2014[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2011-12 Vs. Dcit, Circle-3(1), New Delhi M/S. Brijbasi Art Press Ltd., E- 46/11, Okhla Indl. Area, Phase- Ii, New Delhi Pan :Aaacb0044L (Appellant) (Respondent)

Section 139(1)Section 143(3)Section 36Section 36(1)(iv)Section 36(1)(va)Section 36(1)(vi)Section 43B

…on Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed & Ors. vs. State of Kerala & Anr. (2000) 162 CTR (SC) 97 : 119 STC 505 at p. 526 in para 40 and noted the following observations : ‘If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Art. 141 of the Co…

Ekta Agro Industries Ltd vs. Income Tax Officer

ITA - 1246 / 2008HC Delhi23 Dec 2009
Section 28Section 36Section 36(1)(va)Section 43B

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Spearhead Digital Studio P.Ltd vs. Commissioner of Income Tax

ITA - 755 / 2008HC Delhi23 Dec 2009
Section 28Section 36Section 36(1)(va)Section 438

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Commissioner of Income Tax vs. AIMIL Limited

ITA-1063/2006HC Delhi23 Dec 2009
Section 154Section 36(1)(va)Section 43B

…* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 1063 of 2006 ITA No.755 of 2008 ITA No. 204 of 2009 ITA No. 1214/2008 with ITA No. 1246/2008 ITA No. 50/2009 ITA No. 78/2009 % Reserved on: December 04, 2009 Pronounced on: December 23, 2009 1. ITA No. 1063/2008 Commissioner of Income Tax . . . Appellant through : Ms. Prem Lata Bansal with Mr. Paras Chaudhry, Advocates VERSUS AIMIL Limited . . . Respondent through : Dr. Rakesh Gupta with Ms. Poonam Ahuja, Advocates 2. ITA No. 1214/2008 Nirmala Swami…

Commissioner of Income Tax V vs. P.M.Electronics Ltd

ITA - 475 / 2007HC Delhi03 Nov 2008
Section 1Section 139Section 143(1)(A)Section 143(2)Section 2(24)(x)Section 260ASection 36(1)Section 36(1)(va)Section 43Section 43B

…The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- 2008:DHC:2959-DB ITA 475/2007 Page 7 of 8 “It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law…

The Commissioner of Income Tax-V vs. P M Electronics Ltd

ITA/475/2007HC Delhi03 Nov 2008
Section 1Section 139Section 143(1)(A)Section 143(2)Section 2(24)(x)Section 260ASection 36(1)Section 36(1)(va)Section 43Section 43B

…The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- 2008:DHC:2959-DB ITA 475/2007 Page 7 of 8 “It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law…