Nikesh Shah v. Union of India & Anr.

11 SCC 1Reported decision2010#982 most cited
109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2023.

Also referred to as

Nikesh Shah v. Union of India · Nikesh Shah · 11 SCC 1 · 2010 · Supreme Court judgment · Indian income tax · legal precedent · case law India · tax database · reported cases

Judgments citing Nikesh Shah v. Union of India & Anr.

The Commissioner of Income Tax (International Taxation)-1, Delhi vs. M/S Bio-Rad Laboratories (Singapore) Pte Ltd

ITA/564/2023HC Delhi03 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…es, and commencement of new programmes, including grant of recognition for commencement of new teacher education programmes. Regulation 5 specifically envisaged time bound actions being taken. Regulation 5(5) required the duly completed applications 25 (2013) 11 SCC 1 Digitally Signed By:CHANDRASHEKHAR AN HARI SHANKAR Signing Date:22.04.2024 22:29 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:22.04.2024 22:30 Signature Not Verified WP(C) 12983/2022 & other batch matters Page 73 of 177 to be submitted to the Regional Committee between 1 March and 31 May of the year preceding the academic ses…

B T Kantharaj vs. The State of Karnataka

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Nanjundappa vs. The State of Karnataka

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Thariq Khan vs. State of Karnataka

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Smt Janaki vs. The State of Karnataka

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Smt. Lakshmamma vs. The State of Karnataka

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Sri Shivalingaiah vs. State of Karnataka

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Sri H K Basavegowda vs. The State of Karnataka

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Smt. Priyadarshini vs. The State of Karnataka

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Moosaveer @ Ibrahim Sab vs. State of Karnataka

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

N Santhosh Kumar vs. The State of Karnataka

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Sri C Govardhan Reddy vs. State of Karnataka

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Sri Rajanna vs. State of Karnataka

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Smt. Motamma vs. Deputy Commissioner

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

K T Thipperudrappa vs. The State of Karnataka

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Sri A M Narayanaswamy vs. The State of Karnataka

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Sri M B Devayya vs. The State of Karnataka

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Smt Uma Balagavi vs. State of Karnataka

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Mr G Pulla Reddy vs. State of Karnataka

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Smt. B.C.Dharma vs. The State of Karnataka

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…jurisdiction, even then, by virtue of Section 16 of the impugned 361 Act, same can be ignored and this amounts to usurpation of the judicial power. In support of their submissions, they have relied upon the following judgments: 1. (2010) 11 SCC 1: UNION OF INDIA Vs. R. GANDHI, PRESIDENT, MADARAS BAR ASSOCIATION. 2. ILR 2007 KAR 259: THE STATE OF KARNATAKA BY ITS SECRETARY REVENUE DEPARMENT AND OTHERS Vs. HOLEYAPPA AND OTHERS. 3. (2007) 15 SCC 744: STATE OF KARNATAKA AND OTHERS Vs. I.S. NIRVANE GOWDA AND OTHERS. 4. AIR 1961 SC 1425: DAFED…

Nikesh Shah v. Union of India & Anr. (11 SCC 1) — Cited in 109 Judgments | BharatTax