Nabha Power Limited v. Punjab State Corporation Limited and Another

11 SCC 508Reported decision2018#13225 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing Nabha Power Limited v. Punjab State Corporation Limited and Another

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…ow popular sense means ‘exchange of goods for goods or for money with the object of making profit’. In its widest sense it includes any business carried on with a view to earn profit84. Further, the word takes its meaning from the context.” 82 (2018) 11 SCC 508 83 (1980) 2 SCC 322 84 Halsbury’s Laws of England, Vol. 32 para 487 48 77. Likewise, with regard to “business” the counsel referred to H. Abdul Bakhi & Bros. (supra) which had discussed the term and explained that any activity should be driven by profit motive.85 Lastly, the judgment in Secretary, Ministry of Education & Broadcasting,…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…lowed to be thwarted by a narrow, pedantic and legalistic interpretation- • Bhopal Sugar Industries Limited vs. Sales Tax Officer, Bhopal, (1977) 3 SCC 147 (Hon’ble Supreme Court); • Nabha Power Limited vs. Punjab State Corporation Limited and Another, (2018) 11 SCC 508 (Hon’ble Supreme Court); • Satya Jain (Dead) Through Lrs. and Others vs. Anis Ahmed Rushdie (Dead) Through Lrs. and Others, (2013) 8 SCC 131 (Hon’ble Supreme Court; • Bank of India and Another vs. K. Mohandas and Others, (2009) 5 SCC 313 (Hon’ble Supreme Court); • M/s D.N. Revri and Co. and Others vs. Union of India, (1976) 4 SCC 147 (Hon’ble Supr…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…iolence to the meaning of which they are naturally susceptible.” 18. Ld. Counsel also placed reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written co…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…iolence to the meaning of which they are naturally susceptible.” 18. Ld. Counsel also placed reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written co…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…iolence to the meaning of which they are naturally susceptible.” 18. Ld. Counsel also placed reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written co…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…iolence to the meaning of which they are naturally susceptible.” 18. Ld. Counsel also placed reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written co…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…iolence to the meaning of which they are naturally susceptible.” 18. Ld. Counsel also placed reliance on the other decisions of the Supreme Court in this context being in the case of Nabha Power Limited vs. Punjab State Corporation Limited and Another (2018) 11 SCC 508, Satya Jain (Dead) Through L.Rs. and Ors. vs. Anis Ahmed Rushdie (Dead) (2013) 8 SCC 131 and Union of India vs. D. N. Revri & Co. and Ors., (1976) 4 SCC 147. Thus, he submitted, that there is a clear mandate of the Hon’ble Supreme Court of India that business efficacy and the intentions of the parties should not be meddled with when the written co…

Nabha Power Limited v. Punjab State Corporation Limited and Another (11 SCC 508) — Cited in 7 Judgments | BharatTax