Maruti Udyog Ltd. v. Ram Lal & Ors. AIR 2005 SC 851

2 SCC 638Reported decision2005#19720 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 357,073 Indian tax judgments — from 2007 to 2021.

Judgments citing Maruti Udyog Ltd. v. Ram Lal & Ors. AIR 2005 SC 851

M/S Prestige Estates Projects Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR

Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…ealing with a taxation statute, the legal fiction must be construed having regard to the object it seeks to achieve. The legal fiction created under section 9 must also be read having regard to the other provisions thereof. MARUTI UDYOG LTD. v. RAM LAL [2005] 2 SCC 638 followed. (ii) That since the appellant carried on business in India through a permanent establishment it would clearly fall out of the applicability of article 12(5) of the Convention and fall within the ambit of article 7. In the Protocol to the Convention it was stated that the term “directly or indirectly attributable” indicated the income that…

Seven Eleven Education Society, Thane vs. Asst CIT 2, Thane

ITA 1111/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 May 2018AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negi

For Appellant: Shri Sanjay ParikhFor Respondent: Shri V. Justin -DR

Section 11Section 12Section 12ASection 254(1)

…e and Investment Co. Ltd. [1987] 61 Comp Cas 663 (SC) ; [1987] 1 SCC 424 ; Punjab Land Development and Reclamation Corporation Ltd. v. Presiding Officer [1990] 3 SCC 682 ; Balram Kumawat v. Union of India [2003] 7 SCC 628 ; Maruti Udyog Ltd. v. Ram Lal [2005] 2 SCC 638 ; Pratap Singh v. State of Jharkhand [2005] 3 SCC 551 ; Dilip S. Dahanukar v. Kotak Mahindra Co. Ltd. [2007] 6 SCC 528. 16.Recently, in New India Assurance Co. Ltd. v. Nusli Neville Wadia JT 2008 (1) SC 31, in paragraph 51 of the judgment, the apex court referred to Aharon Barak, Purposive Interpretation in Law (2007) at page 87) and quoted the fol…

M/S.Karnataka SC & St Development Corporation vs. Bharathmatha Watch Assembly Unit Employees Union

WP/5134/2004HC Karnataka29 Jan 2016

Bench: The Hon’Ble Mr. Justice A S Bopanna

…Trade Union Kendra & Ors.AIR 2001 SC 531: (2001) 2 SCC 87: 2001-I-LLJ-561, it has been observed that the closure need not be of the entire plant. A closure can also be of a part of the plant. In Maruti Udyog Ltd. v. Ram Lal & Ors. AIR 2005 SC 851: (2005) 2 SCC 638: 2005-I-LLJ-853,, it was held as under in para 21 of the report at P.858 of LLJ: “21. How far and to what extent the provisions of Section 25-F of the 1947 Act would apply in case of transfer of undertaking or closure thereof is the question involved in this appeal. A plain reading of the provisions contained in Section 25-FF and Section 2…

Ishikawajma-Harima Heavy Industries Ltd vs. Director of Income Tax, Mumbai

The appeal is allowed in part and to

C.A. No.-000009-000009 - 2007Supreme Court04 Jan 2007

For Respondent: Director of Income Tax, Mumbai

Section 241

…the legal fiction must be construed having regard to the object it seeks to achieve. The legal fiction created under Section 9 of the Act must also be read having regard to the other provisions thereof. [See Maruti Udyog Ltd. v. Ram Lal and Others, (2005) 2 SCC 638] For our benefit we may notice the provisions of Section 42 of the http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 14 of 27 Income Tax Act, 1922. It provided that only such part of income as was attributable to the operations carried out in India would be taxable in India. Territorial nexus doctrine, thus, plays an important…