Manganese Ore (India) Ltd. v. The Regional Assistant Commissioner of Sales Tax, Jabalpur

4 SCC 124Reported decision1976#12738 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 1961Section 197Section 245Q(1)Section 245R(2) proviso (iii) of the Income Tax Act
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Judgments citing Manganese Ore (India) Ltd. v. The Regional Assistant Commissioner of Sales Tax, Jabalpur

The Authority for Advance Rulings (Income Tax) vs. Tiger Global International II Holdings

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

…2026 INSC 60 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 262 OF 2026 [Arising out of SLP (C) No. 2640 OF 2025] THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) AND OTHERS .... APPELLANT(S) VERSUS TIGER GLOBAL INTERNATIONAL II HOLDINGS .... RESPONDENT(S) WITH CIVIL APPEAL NO. 263 OF 2026 [Arising out of SLP (C) No. 2565 of 2026] [Arising out of SLP (C) Diary No. 1260 of 2025] THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) AND OTHERS .... APPELLANT(S) VERSUS TIGER GL…

Principal Commissioner of Income Tax -3, Kolkata vs. M/S. Itc Limited

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

…e MP 699 : (2007) 209 CTR 115 (Eastern Air Products P. Ltd. Vs. Commissioner of Income Tax, [paras 29 and 30] ; VIII. 2012 SCC OnLine Bom 2139 : (2013) 256 CTR 252 (Larsen & Toubro Ltd. Vs. Commissioner of Income Tax, [paras 25 and 28] ; IX. (1972) 4 SCC 124 (M/s. Karam Chand Thapar & Bros. Pvt. Ltd. Vs. The Commissioner of Income Tax (Central), Calcutta) [paras 1 to 4] ; X. (1969) 2 SCC 471 (Ahmed G.H. Ariff & Ors. Vs. Commissioner of Wealth Tax, Calcutta); [para 8]; Page 46 of 77 XI. AIR 1959 SC 498 (Rameshwar Proshad Khandelwal & Ors. Vs. Commissioners, Land Reforms & Jagir…

Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, Ward- 27(4), New Delhi

ITA 2561/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2019AY 2013-14

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…Yum! Restaurants Marketing Pvt. Ltd, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. Assessment Year 3235/Del/2005 2001-02 2896/Del/2007 2002-03 938/Del/2007 2003-04 4078/Del/2015 2006-07 5894/Del/2015 2008-09 5895/Del/2015 2009-10 4079/Del/2015 2010-11 2561/Del/2018 2013-14 Yum! Restaurants Marketing Pvt. Vs. ITO, Ltd, Ward-18(4), 2nd Floor, Tower D, Global New Delhi Business Park, MG Road, Gurgaon PAN: AABCT288…

Yum Restaurants Marketing Pvt Ltd vs. ITO Ward 18 (4)

ITA 938/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Sept 2019AY 2003-2004

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…Yum! Restaurants Marketing Pvt. Ltd, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. Assessment Year 3235/Del/2005 2001-02 2896/Del/2007 2002-03 938/Del/2007 2003-04 4078/Del/2015 2006-07 5894/Del/2015 2008-09 5895/Del/2015 2009-10 4079/Del/2015 2010-11 2561/Del/2018 2013-14 Yum! Restaurants Marketing Pvt. Vs. ITO, Ltd, Ward-18(4), 2nd Floor, Tower D, Global New Delhi Business Park, MG Road, Gurgaon PAN: AABCT288…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5895/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Sept 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…Yum! Restaurants Marketing Pvt. Ltd, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. Assessment Year 3235/Del/2005 2001-02 2896/Del/2007 2002-03 938/Del/2007 2003-04 4078/Del/2015 2006-07 5894/Del/2015 2008-09 5895/Del/2015 2009-10 4079/Del/2015 2010-11 2561/Del/2018 2013-14 Yum! Restaurants Marketing Pvt. Vs. ITO, Ltd, Ward-18(4), 2nd Floor, Tower D, Global New Delhi Business Park, MG Road, Gurgaon PAN: AABCT288…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5894/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…Yum! Restaurants Marketing Pvt. Ltd, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. Assessment Year 3235/Del/2005 2001-02 2896/Del/2007 2002-03 938/Del/2007 2003-04 4078/Del/2015 2006-07 5894/Del/2015 2008-09 5895/Del/2015 2009-10 4079/Del/2015 2010-11 2561/Del/2018 2013-14 Yum! Restaurants Marketing Pvt. Vs. ITO, Ltd, Ward-18(4), 2nd Floor, Tower D, Global New Delhi Business Park, MG Road, Gurgaon PAN: AABCT288…

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…Yum! Restaurants Marketing Pvt. Ltd, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. Assessment Year 3235/Del/2005 2001-02 2896/Del/2007 2002-03 938/Del/2007 2003-04 4078/Del/2015 2006-07 5894/Del/2015 2008-09 5895/Del/2015 2009-10 4079/Del/2015 2010-11 2561/Del/2018 2013-14 Yum! Restaurants Marketing Pvt. Vs. ITO, Ltd, Ward-18(4), 2nd Floor, Tower D, Global New Delhi Business Park, MG Road, Gurgaon PAN: AABCT288…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…Yum! Restaurants Marketing Pvt. Ltd, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. Assessment Year 3235/Del/2005 2001-02 2896/Del/2007 2002-03 938/Del/2007 2003-04 4078/Del/2015 2006-07 5894/Del/2015 2008-09 5895/Del/2015 2009-10 4079/Del/2015 2010-11 2561/Del/2018 2013-14 Yum! Restaurants Marketing Pvt. Vs. ITO, Ltd, Ward-18(4), 2nd Floor, Tower D, Global New Delhi Business Park, MG Road, Gurgaon PAN: AABCT288…

Manganese Ore (India) Ltd. v. The Regional Assistant Commissioner of Sales Tax, Jabalpur (4 SCC 124) — Cited in 8 Judgments | BharatTax