Which sections of the Income Tax Act does Oberoi Hotel Private Limited v. Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 143(3), Section 28(iv), Section 10(15A), Section 10(2)(a), Section 11, Section 12.

Oberoi Hotel Private Limited v. Commissioner of Income Tax

Q: How many judgments cite Oberoi Hotel Private Limited v. Commissioner of Income Tax?

42 judgments on BharatTax cite Oberoi Hotel Private Limited v. Commissioner of Income Tax (236 ITR 903), spanning 2012 to 2025.

236 ITR 903Supreme Court of India1999#2776 most cited

What is Oberoi Hotel Private Limited v. Commissioner of Income Tax authority for?

Compensation received for the loss of a capital asset or the loss of a source of income is classified as a capital receipt and is not liable to income tax.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2025.

Also referred to as

Oberoi Hotel Private Limited v. CIT · 236 ITR 903 · capital receipt · loss of capital asset · loss of source of income · compensation for loss · income tax liability · Section 28(iv) · relinquishment of right · capital vs revenue receipts · non-taxable receipt

Sections most often in play

Section 143(3)Section 28(iv)Section 10(15A)Section 10(2)(a)Section 11 Section 12 Section 144C(13)Section 144C(5)

Read the full judgment

Issues it is cited on

dtaa benefit section 28(va)principal purpose test multilateral instrument relinquishment of right use of equipment commercial substance section 90(1)substance over form section 55(2)fixed place pe treaty benefits

Judgments citing Oberoi Hotel Private Limited v. Commissioner of Income Tax

Khanna and Annadhanam vs. Commissioner of Income Tax

In the result we answer the substantial question of law by holding

ITA/1286/2008HC Delhi29 Jan 2013

For Appellant: Mr Ajay Vohra, Ms Kavita Jha and Mr SomnathFor Respondent: Mr Sanjeev Sabharwal, Sr. Standing Counsel with Mr

Section 260A

…me, it would be capital and it matters little that the assessee continues to be in receipt of income from its other similar operations. 7. We may refer to one more judgment of the Supreme Court which is reported as Oberoi Hotel Pvt. Ltd. v. CIT: (1999) 236 ITR 903. There the assessee was operating, managing and administering several hotels across the globe such as Cairo, Colombo, Kathmandu, Singapore, etc. Its agreement with Hotel Oberoi Imperial, Singapore, which it was operating 2013:DHC:430-DB ITA No.1286 /2008 Page 6 of 9 from 02.11.1970 was terminated and the assessee receive…

The Commissioner of Income Tax vs. M/s.Globe Organics Ltd

ITTA/585/2006HC Telangana24 Apr 2012

Bench: V.ESWARAIAH,K.G.SHANKAR