How many judgments cite Mond. Iqbal Madar Sheikh v. State of Maharashtra?

27 judgments on BharatTax cite Mond. Iqbal Madar Sheikh v. State of Maharashtra (1 SCC 722), spanning 2015 to 2025.

Which sections of the Income Tax Act does Mond. Iqbal Madar Sheikh v. State of Maharashtra come up under?

It is most often cited in judgments turning on Section 10(46), Section 11, Section 11(1)(a), Section 11(2), Section 13(8), Section 2(15).

Mond. Iqbal Madar Sheikh v. State of Maharashtra

1 SCC 722Reported decision1981#4266 most cited

What is Mond. Iqbal Madar Sheikh v. State of Maharashtra authority for?

A legal fiction created by a deeming clause requires courts to assume the fictional state of affairs as real, along with its natural consequences, unless otherwise prohibited by statute.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Mond. Iqbal Madar Sheikh v. State of Maharashtra · legal fiction · deeming clause · statutory fiction · consequence of fiction · 1981 SCC 722

Sections most often in play

Section 10(46)Section 11 Section 11(1)(a)Section 11(2)Section 13(8)Section 2(15)Section 289

Issues it is cited on

section 4(3)section 205 section 36(1)(v)section 10(23c)(iv)advancement of general public utility section 52 proviso to section 2(15)mli section 10(23c)put to use section 2(15)section 40a(3)

Judgments citing Mond. Iqbal Madar Sheikh v. State of Maharashtra

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1878/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari

Section 195Section 234DSection 40Section 9(1)(vii)

…g the said legal fiction, it will be proper and necessary to assume all those facts on which alone the fiction can operate. The law on the point has been stated in innumerable decisions of this Court. In Mond. Iqbal Madar Sheikh v. State of Maharashtra (1996) 1 SCC 722 a three-number Bench of this Court stated the law thus: "..... The effect of a legal fiction by deeming clause is well known. Legislature can introduce a statutory fiction and courts have to proceed on the assumption that such state of affairs exists on the relevant date, because when one is bidden to treat an imaginary state of affairs as real he…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1877/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari

Section 195Section 234DSection 40Section 9(1)(vii)

ACIT 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)

Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL“I” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, VP AND SHRI AMARJIT SINGH, JM I.T.A. No.4300/M/2016 (Assessment Year: 2010-11) ACIT-11(3)(1) Vs. M/s. Total Oil India Pvt. Room No. 427, Aayakar Ltd. Bhavan, M.K. Road, Mumbai- 3rd Floor, The Leela 400020. Galleria, Andheri-Kurla Road, Andheri (E), Mumbai- 400059. I.T.A. No.4135/M/2016 (Assessment Year: 2010-11) M/s. Total Oil India Pvt. Ltd. Vs. ACIT-8(3) 3rd Floor, The Leela Galleria, Aayakar Bhavan, Mumbai Andheri-Kurla Road, Andheri (E), Mumbai- 400059. स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. : AAACE2175M (Appellant) .. (Respondent)…

Total Oil India P.Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)

Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3565/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Apr 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…g the said legal fiction, it will be proper and necessary to assume all those facts on which alone the fiction can operate. The law on the point has been stated in innumerable decisions of this Court. In Mond. Iqbal Madar Sheikh v. State of Maharashtra [1996] 1 SCC 722 a three-number Bench of this Court stated the law thus: ".....The effect of a legal fiction by deeming clause is well known. Legislature can introduce a statutory fiction and courts have to proceed on the assumption that such state of affairs exists on the relevant date, because when one is bidden to treat an imaginary state of affairs as real he h…

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3564/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…g the said legal fiction, it will be proper and necessary to assume all those facts on which alone the fiction can operate. The law on the point has been stated in innumerable decisions of this Court. In Mond. Iqbal Madar Sheikh v. State of Maharashtra [1996] 1 SCC 722 a three-number Bench of this Court stated the law thus: ".....The effect of a legal fiction by deeming clause is well known. Legislature can introduce a statutory fiction and courts have to proceed on the assumption that such state of affairs exists on the relevant date, because when one is bidden to treat an imaginary state of affairs as real he h…

ACIT, Bangalore vs. M/S Menzies Aviation Bobba (Bangalore) Private Limited, Bangalore

In the result, Revenue’s appeal is dismissed

ITA 1160/BANG/2012[2009-10]Status: DisposedITAT Bangalore05 Oct 2015AY 2009-10

Bench: : Smt. P. Madhavi Devi & Shri Jason P.Boazassessment Year: 2009-10 Acit, Circle 12(1) Vs. M/S.Menzies Aviation Bobba Bangalore. (Bangalore) Pvt. Ltd. Bangalore. Pan: Aaecm6862D (Appellant) (Respondent) M.P.No.19/Bang/2014 Arising Out Of Ita No.1160/Bang/2012 - Assessment Year 2009-10 M/S.Menzies Aviation Acit, Circle 12(1) Bobba (Bangalore) Pvt. Vs. Bangalore. Ltd. Bangalore. Pan: Aaecm6862D (Appellant) (Respondent) For Revenue : Mr. Farahat Hussain Qureshi For Assessee : Mr. V. Srinivasan Date Of Hearing : 24.06.2015 Date Of Pronouncement : 05.10.2015 Order Per Smt. P. Madhavi Devi, J.M. This Appeal By The Revenue Is Against The Order Of The Cit(A)-Iii, Bangalore, Dated 11.06.2012 For The Assessment Year 2009-2010. 2

For Appellant: Mr. V. SrinivasanFor Respondent: Mr. Farahat Hussain Qureshi

Section 80I

…fundamental to the society are by definition too important not to be considered government function.” (vii) The next noteworthy decision of the Constitutional Bench of the Apex Court in AJAY HASLA & ORS. Vs. KHALID MUJIB SEHRAVARDI & ORS. Reported in (1981) 1 SCC 722 wherein the Apex Court after referring to its decision in ‘International Airport Authority’ case has laid down the law as hereunder: “11. We may point out that it is immaterial for this purpose whether the 39 ITA.No.1160/Bang/2012 M/s. Menzies Aviation Bobba (Bangalore), P. Ltd., Bangalore. corporation is created by or under a statute. The test is…