Maganbhai Ishwarbhai Patel v. Union of India

3 SCC 400Reported decision1970#17569 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 13(4)Section 250Section 253Section 6(3)Section 90

Judgments citing Maganbhai Ishwarbhai Patel v. Union of India

Essar Communications Limited, Mauritius vs. ACIT, Circle-1 (2)(2), New Delhi

ITA 340/DEL/2022[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri N. Venkatraman, ASG
Section 250Section 253Section 6(3)

…fies the law of the State. if the rights of the citizens or others which are justiciable are not affected. no legislative measure is needed 10 give effect 10 the agreement or treaty. [See in this connection Maganbhailshwarbhai Patel vs. Union of India. (1970) 3 SCC 400]. 19. When it comes to fiscal treaties dealing with double taxation avoidance, different countries have varying procedures. In the United States such a treaty becomes a part of municipal law upon ratification by the Senate. In the United Kingdom such a treatywouldhave to be endorsed by an order made by the Queen-in-Council. Since in India such a tr…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…the law of the State. If the rights of the citizens or others which are justiciable are not affected, no legislative measure is needed to give effect to the agreement or treaty. [See in this connection Maganbhai Ishwarbhai Patel v. Union of India, (1970) 3 SCC 400] xxxx xxxx xxxx 20. The purpose of Section 90 becomes clear by reference to its legislative history. Section 49-A of the Income Tax Act, 1922 enabled the Central Government to enter into an agreement with the Government of any country outside India for the granting of relief in respect of income on which, both income tax (includin…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…the law of the State. If the rights of the citizens or others which are justiciable are not affected, no legislative measure is needed to give effect to the agreement or treaty. [See in this connection Maganbhai Ishwarbhai Patel v. Union of India, (1970) 3 SCC 400] xxxx xxxx xxxx 20. The purpose of Section 90 becomes clear by reference to its legislative history. Section 49-A of the Income Tax Act, 1922 enabled the Central Government to enter into an agreement with the Government of any country outside India for the granting of relief in respect of income on which, both income tax (includin…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…the law of the State. If the rights of the citizens or others which are justiciable are not affected, no legislative measure is needed to give effect to the agreement or treaty. [See in this connection Maganbhai Ishwarbhai Patel v. Union of India, (1970) 3 SCC 400] xxxx xxxx xxxx 20. The purpose of Section 90 becomes clear by reference to its legislative history. Section 49-A of the Income Tax Act, 1922 enabled the Central Government to enter into an agreement with the Government of any country outside India for the granting of relief in respect of income on which, both income tax (includin…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…the law of the State. If the rights of the citizens or others which are justiciable are not affected, no legislative measure is needed to give effect to the agreement or treaty. [See in this connection Maganbhai Ishwarbhai Patel v. Union of India, (1970) 3 SCC 400] xxxx xxxx xxxx 20. The purpose of Section 90 becomes clear by reference to its legislative history. Section 49-A of the Income Tax Act, 1922 enabled the Central Government to enter into an agreement with the Government of any country outside India for the granting of relief in respect of income on which, both income tax (includin…