Moti Lal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi and Ors.

190 ITR 1Supreme Court of India1991#4809 most cited

What is Moti Lal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi and Ors. authority for?

Income diverted at source by an overriding title, such as for R&R plans of mining areas, is not taxable as the assessee's income.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2024.

Also referred to as

Moti Lal Chhadami Lal Jain v. CIT · diverted at source · overriding title · R&R plans · mining areas · taxable income · income diversion

Judgments citing Moti Lal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi and Ors.

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd

ITTA/508/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

ITTA/494/2015HC Telangana06 Jan 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Commissioner of Income Tax-II vs. The Sirpur Paper Mills Ltd

ITTA/428/2015HC Telangana25 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Commissioner of Income Tax Delhi vs. M/S D.T.T.D.C. Ltd. New Delhi

Appeals are disposed of

ITA/166/2001HC Delhi20 Mar 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

For Respondent: ITAs 166/01, 161/04, 320/04 & ITR 30-33/1997
Section 256(1)Section 617

…h the income never reaches the assessee, who even if were to collect it, does so, not as part of his income, but for and on behalf of the person to whom it is payable.” 15. Explaining the said paragraph, in Moti Lal Chhadami Lal Jain vs. CIT, (1991) 190 ITR 1 (SC), the Supreme Court elucidated that the expression “reaches the assessee” and “has been received” have not be used in the sense of the income being received in hands by one person or the other. The nature of obligation by reason of which income becomes payable to a person other than the one entitled to it, is the relevant and the determin…