Nawal Kishore Sharma v. Union of India

9 SCC 329Reported decision2020#25985 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing Nawal Kishore Sharma v. Union of India

HYATT INTERNATIONAL SOUTHWEST AISA LTD. vs. ADDITIONAL DIRECTOR OF INCOME TAX

The appeals are dismissed

C.A. No.-009766-009766 - 2025Supreme Court24 Jul 2025

Bench: This Court, Before The High Court & Before The Income

Section 142(1)Section 143(3)

…is simply to download information which is contained in the main servers located in UAE based on which cheques are drawn on banks in India whereupon the said cheques are couriered or dispatched to the beneficiaries in India, keeping in mind the 9 (2020) 9 SCC 329 30 instructions of the NRI remitter. Can such an activity be anything but auxiliary in character. Plainly to our minds, the instant activity is in “aid” or “support” of the main activity. The error into which, according to us, the Authority has fallen is in reading Article 5(3)(e) as a clause which permits making a value judgment as to wh…

PR COMMISSIONER OF INCOME TAX - 9 vs. M/S UFO MOVIEZ INIDA LTD.

ITA/625/2016HC Delhi17 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…t in Delhi and the petitioner having settled in Delhi, after his service in the Bank, this Court will have the jurisdiction. In this regard, he has relied upon the Judgment of the Supreme Court in the case of Nawal Kishore Sharma v. Union of India (2014) 9 SCC 329 wherein the Supreme Court has in respect of an employee, the place where he is settled and where several letters / responses were received by him, held, shall have jurisdiction. Mr. Chaturvedi has also relied upon the Judgement of this Court in the case of Amarjeet Singh v. Punjab and Sindh Bank (2014) 140 DRJ 162 in support of his submission…

DIRECTOR OF INCOME TAX-II vs. WESTERN UNION FINANCIAL SERVICES INC.

ITA/126/2016HC Delhi12 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Y2K and the provision of the ‗Voyager‘ software, when cumulatively considered, would lead one to the irresistible conclusion that a Fixed Place PE came into existence. 18 2009 SCC OnLine Del 337 19 (2020) 9 SCC 329 Digitally Signed By:KAMLESH KUMAR Signing Date:18.12.2024 17:35:40 Signature Not Verified ITA 1288/2006 & Connected Matters Page 15 of 72 23. It was Mr. Chawla‘s submission that it would be wholly incorrect to view the activities undertaken and functions discharged by the LO as being preparatory or a…