Mohanlal Hargovind v. Commissioner of Income Tax

17 ITR 473Reported decision1949#4300 most cited

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2012.

Issues it is cited on

relinquishment of right test of enduring benefit section 10(2)(xv)business transfer agreement non-compete fee section 2(31)slump sale section 51 going concern section 40a(2)(b)section 40a(2)beneficial owner

Judgments citing Mohanlal Hargovind v. Commissioner of Income Tax

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA - 53 / 2000HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Commissioner of Income Tax Del vs. M/S Shankar Trading Co. P. Ltd

The appeals stand disposed of

ITA - 247 / 2002HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

CIT vs. Shankar Trading Co Ltd

The appeals stand disposed of

ITA - 842 / 2011HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Commissioner of Income Tax vs. Shankar Trading Co Ltd

The appeals stand disposed of

ITA - 1198 / 2010HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Commissioner of Income Tax vs. Shankar Trading Co Ltd

The appeals stand disposed of

ITA - 1183 / 2010HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

The Commissioner of Income Tax III vs. Shankar Trading Co.P.Ltd

The appeals stand disposed of

ITA - 1191 / 2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

C.I.T vs. Shankar Trading Co. Pvt Ltd

The appeals stand disposed of

ITA - 731 / 2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

The Commissioner of Income Tax III vs. Shankar Trading Co. P.Ltd

The appeals stand disposed of

ITA - 482 / 2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

The Commissioner of Income Tax vs. Shankar Trading Co. P. Ltd

The appeals stand disposed of

ITA - 361 / 2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Commissioner of Income Tax III vs. M/S Shankar Trading Co.P.Ltd

The appeals stand disposed of

ITA - 1207 / 2005HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/731/2008HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1198/2010HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1183/2010HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/842/2011HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/45/2005HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/50/2005HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/1207/2005HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/257/2007HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/247/2002HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Shanker Trading (P) Ltd vs. The CIT

The appeals stand disposed of

ITA/253/2007HC Delhi09 Jul 2012

For Appellant: Mr Ajay Vohra and Ms Kavita JhaFor Respondent: Mr Sanjeev Sabharwal and Ms Suruchi Aggarwal

…ITAs 53/2000, 251/2007, 253/2007, 257/2007, 223/2002 247/2002, 45/2005, 50/2005, 1207/2005, 361/2008, 482/2008, 731/2008, 1191/2008, 1183/2010, 1198/2010, 842/2011 and 246/2005 Page 1 of 50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09.05.2012 Judgment pronounced on: 09.07.2012 + ITA 53/2000, ITA 251/2007, ITA 253/2007, ITA 257/2007 & ITA 223/2002 SHANKER T…

Mohanlal Hargovind v. Commissioner of Income Tax (17 ITR 473) — Cited in 27 Judgments | BharatTax