Oriental Insurance Company v. Jashuben and Ors.

4 SCC 162Reported decision2008#17915 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Oriental Insurance Company v. Jashuben and Ors.

THE PR. COMMISSIONER OF INCOME TAX -3 vs. DIVINE DEVELOPWELL PVT. LTD.

The Appeals stand disposed of along with the pending Application(s),

ITA/110/2018HC Delhi02 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

Section 17Section 173

…Grade Pay 2400 D.A. 11995 H.R.A. 3363 Tran. Allow. 3312 Wash. Allow. 75 Comp. H.R.A. 260 Metro. P. Allow 150 Ration Money 2665 Con. Allow 75 Total 33315/- 14. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the deceased as perks, should be included for computation of his monthly income as the same would have constituted a part of his monthly income by way of contribution to the family. However, the allowances which were for per…

MS RATAN MANDIR vs. DEPUTY COMMISSIONER OF INCOME TAX

The Appeals stand disposed of along with the pending Application(s),

ITA/110/2018HC Rajasthan04 Aug 2023

Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR

Section 17Section 173

…Grade Pay 2400 D.A. 11995 H.R.A. 3363 Tran. Allow. 3312 Wash. Allow. 75 Comp. H.R.A. 260 Metro. P. Allow 150 Ration Money 2665 Con. Allow 75 Total 33315/- 14. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the deceased as perks, should be included for computation of his monthly income as the same would have constituted a part of his monthly income by way of contribution to the family. However, the allowances which were for per…

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…9 of 241 has to be adopted while invoking the provisions of Section 69A of the IT Act. 108. He further relies upon the following judgments: (1) Shreya Singhal v. Union of India, (2015) 5 SCC 1; and (2) Google India Pvt. Ltd. v. Visaka Industries, (2020) 4 SCC 162. 109. Mr. Krishnan, ld. Senior Counsel has also directed the attention of the Court to the Blocking Rules, 2009, specifically Rules 6, 7 & 8 to argue that the blocking of access to any information has to be in the manner as specified in the said Rules and, would thus require consideration from a Committee consisting of members not below the r…

PR. COMMISSIONER FO I.TAX-DELHI-2 vs. M/S BHARAT SANCHAR NIGAM LTD

The Appeals stand disposed of along with the pending Application(s),

ITA/479/2016HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 17Section 173

…Grade Pay 2400 D.A. 11995 H.R.A. 3363 Tran. Allow. 3312 Wash. Allow. 75 Comp. H.R.A. 260 Metro. P. Allow 150 Ration Money 2665 Con. Allow 75 Total 33315/- 14. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the deceased as perks, should be included for computation of his monthly income as the same would have constituted a part of his monthly income by way of contribution to the family. However, the allowances which were for per…

COMMISSIONER OF INCOME TAX: DELHI -VIII vs. SHRI KAPIL DEV

ITA/146/2016HC Delhi14 Mar 2016

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

Section 140

…r Allowance of Rs. 375/- and Own Car Aid & MTC of Rs. 5,500/-, totalling to Rs. 7,700/-. These are the perks and allowances which the Petitioner was enjoying during his lifetime. 17. In the case of Oriental Insurance Company v. Jashuben and Ors (2008) 4 SCC 162, the Apex Court has discussed the aspect of inclusion of allowances and has observed that the amounts which were paid to the EARNINGS This month (Rs) Arrears DEDUCTIONS This month (Rs) Arrears (Rs) Basic 40,570.00 Income Tax 22,593.00 House Rent Allowance 14,841.00 Recovery of round off amt 0.38- Variable Dearness Allow…

Oriental Insurance Company v. Jashuben and Ors. (4 SCC 162) — Cited in 5 Judgments | BharatTax