Kwality Mfg. Corpn v. Central Warehousing Corpn

5 SCC 142Reported decision2009#25135 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2018.

Judgments citing Kwality Mfg. Corpn v. Central Warehousing Corpn

Pro Commissioner of Income Tax (Central - 2) vs. Tanvir Collections Pvt. Ltd

ITA/264/2018HC Delhi28 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 34

…he award in any way perverse. Nor can one substitute one's own view in such a situation, in place of the one taken by the umpire, which would amount to sitting in appeal. As held by this Court in Kwality Mfg. Corpn. v. Central Warehousing Corpn. [(2009) 5 SCC 142 : (2009) 2 SCC (Civ) 406] the Court while considering challenge to arbitral award does not sit in appeal over the findings and decision of the arbitrator, which is what the High Court has practically done in this matter. The umpire is legitimately entitled to take the view which he holds to be the correct one after considering the material b…

Pr. Commissioner of Income Tax-6, New Delhi vs. Dhara Vegetable Oil & Foods Co. Ltd.(Now Merged With Mother Dairy Fruit & Vegetable Ltd.)

ITA/71/2018HC Delhi23 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 34

…the award in any way perverse. Nor can one substitute one's own view in such a situation, in place of the one taken by the umpire, which would amount to sitting in appeal. As held by this Court in Kwality Mfg. Corpn. v. Central Warehousing Corpn. [(2009) 5 SCC 142 : (2009) 2 SCC (Civ) 406] the Court while considering challenge to arbitral award does not sit in appeal over the findings and decision of the arbitrator, which is what the High Court has practically done in this matter. The umpire is legitimately entitled to take the view which he holds to be the correct one after considering the material b…

The Commissioner of Income Tax IV vs. Parnika Constructions P. Ltd

Appeal is allowed in the aforesaid terms

ITTA/73/2014HC Telangana01 Jul 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…ore death (if incurred) should also be added.” 14. Learned counsel for the appellants has also placed reliance upon the judgment passed by the Apex Court in the case of Bangalore Metropolitan Transport Corporation vs. Sarojamma & another, reported in (2008) 5 SCC 142 at paras 6 to 9, which are profitably quoted hereunder:- “6. Section 163-A of the Act was inserted by Act 54 of 1994 with effect from 14.11.1994. For invoking the said provision, it is not necessary for a claimant to establish any act of negligence on the part of the driver. It is not necessary even to plead that the death had occurred owing to any…