Which sections of the Income Tax Act does Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India come up under?

It is most often cited in judgments turning on Section 112, Section 143(3), Section 2(29AA), Section 2(29B), Section 2(42A), Section 43(6).

Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India

Q: How many judgments cite Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India?

43 judgments on BharatTax cite Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India (3 SCR 9), spanning 2016 to 2026.

3 SCR 9Reported decision1971#2713 most cited

What is Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India authority for?

A word, clause, or sentence from a court judgment, when taken out of context, does not represent a complete exposition of the law on a question that the judgment did not explicitly address.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India · Madhav Rao Scindia · 3 SCR 9 · 1971 SC 530 · judicial precedent interpretation · interpreting judgments · context of judgment · words divorced from context · ratio decidendi · Section 50 · Section 112 · Capital Gains

Sections most often in play

Section 112 Section 143(3)Section 2(29AA)Section 2(29B)Section 2(42A)Section 43(6)Section 45 Section 48

Issues it is cited on

section 32(1)(i)section 119(1)ready for use section 119(2)(a)section 50(1)section 2(42a)section 6(3)opening wdv section 44c section 52 section 54e section 32(1)(ii)

Judgments citing Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India

DCIT, Chennai vs. Sical Logistics Ltd., Chennai

ITA 1696/CHNY/2014[2009-10]Status: DisposedITAT Chennai18 Aug 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate

Section 10Section 14A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1695, 1696 & 1697/Mds/2014 "नधा"रण वष" /Assessment Year : 2008-09, 2009-10 & 2010-11 & CO No.84/Mds/2014 (in ITA No.1697/Mds/2014) The Deputy Commissioner of M/s. Sical Logistics Ltd., Income-tax, v. South India House, Company Circle-V(1), 73, Armenian Street, Chennai – 34. Chennai – 600 001. PAN AAACS3789B (अपीलाथ"/Appellant) (Respo…

DCIT, Chennai vs. Sical Logistics Ltd., Chennai

ITA 1695/CHNY/2014[2008-09]Status: DisposedITAT Chennai18 Aug 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate

Section 10Section 14A

M/S Instrumentarium Corporation Ltd., Kolkata vs. DDIT (It)-1(1), Kolkata

ITA 1549/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Jul 2016AY 2004-05

Bench: The Special Bench:

…I.T.A. Nos.1548 and 1549/Kol/2009 Assessment years: 2003-04 and 2004-05 Page 1 of 41 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SPECIAL BENCH ‘A’, KOLKATA [Coram: Justice D D Sud (President), N V Vasudevan JM and Pramod Kumar AM] I.T.A. Nos.1548 and 1549/Kol/2009 Assessment years: 2003-04 and 2004-05 Instrumentarium Corporation Limited, Finland ………….Appellant PO Box 100, Fl 00031, GE Finland [PAN: AAADCG1535E] Vs. Assistant Director of Income Tax International Taxation I Kolkata ……..…Respondent Appearances by: N Venkatraman alongwith Avra Mazumdar, Prasun Kumar Maiti, Manish Sheth, Rahul Daga, and Nikita Chapp…