Nawn Estates (P) Ltd. v. CIT

106 ITR 45Supreme Court of India1977#21898 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

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Judgments citing Nawn Estates (P) Ltd. v. CIT

Dy CIT CC-1(4), Mumbai vs. M/S Grasim Industries Ltd., Mumbai

ITA 41/MUM/2021[2018-19]Status: DisposedITAT Mumbai30 Nov 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. J.D Mistry, Sr. AdvFor Respondent: Shri Anil Singh
Section 115OSection 115QSection 2

…2015). (Pg. 140-153 of Legal Paper Book, Vol. I) Similar view has been taken in the following decisions: d) SA Builder vs CIT (288 ITR 1)(SC) (Para 25, Pg. 175, Para 31, Pg. 176, Pg. 170-177 of Legal Paper Book, Vol. I) e) Nawn Estates (P) Ltd Vs CIT (1977)(106 ITR 45)(SC) (Pg. 118, Pg. 115-123 of Legal Paper Book, Vol. I) ITA Nos. 1935/MUM/2020 & 41/MUM/2021 Grasim Industries Ltd. 2018-19 f) VST Industries Ltd Vs ACIT (2010)(134 TTJ 361) (Hyd ITAT) (Para 7, Pg. 182, Pg. 178-187 of Legal Paper Book, Vol. I) g) Cosmos Industries Ltd Vs DCIT (ITA 3730/Del/2015) dt 31.12.2018 (Facts Para 2, Pg. 155, Argument of As…

Grasim Industries Ltd., Mumbai vs. Dy CIT, Central Circle-1(4), Mumbai

ITA 1935/MUM/2020[2018-19]Status: DisposedITAT Mumbai30 Nov 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri. J.D Mistry, Sr. AdvFor Respondent: Shri Anil Singh
Section 115OSection 115QSection 2

…2015). (Pg. 140-153 of Legal Paper Book, Vol. I) Similar view has been taken in the following decisions: d) SA Builder vs CIT (288 ITR 1)(SC) (Para 25, Pg. 175, Para 31, Pg. 176, Pg. 170-177 of Legal Paper Book, Vol. I) e) Nawn Estates (P) Ltd Vs CIT (1977)(106 ITR 45)(SC) (Pg. 118, Pg. 115-123 of Legal Paper Book, Vol. I) ITA Nos. 1935/MUM/2020 & 41/MUM/2021 Grasim Industries Ltd. 2018-19 f) VST Industries Ltd Vs ACIT (2010)(134 TTJ 361) (Hyd ITAT) (Para 7, Pg. 182, Pg. 178-187 of Legal Paper Book, Vol. I) g) Cosmos Industries Ltd Vs DCIT (ITA 3730/Del/2015) dt 31.12.2018 (Facts Para 2, Pg. 155, Argument of As…

The Commissioner of Income Tax, Hyd vs. Cargo Handling Private Workers Pool, Visakhapatnam

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

…mal feature. In the case of lending, the return by way of interest is generally 6 (1990) 183 ITR 377 (AP) 21 assured and the element of risk is minimal. In Nawn Estates (P.) Ltd. v. CIT [1977] 106 ITR 45 (SC), in the context of considering the connotation of the expression "investment" in section 23A and whether "investments" in section 23A can be stretched to house property or capital gains apart from the holding of shares, debentures, stocks or other securities, the Supreme Court held that "investment" covers acquisition of house property…

Nawn Estates (P) Ltd. v. CIT (106 ITR 45) — Cited in 3 Judgments | BharatTax