Patel Field Marshal Agencies v. PM Diesels Limited

2 SCC 112Reported decision2018#17107 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Judgments citing Patel Field Marshal Agencies v. PM Diesels Limited

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

ITTA/11/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Commissioner of Income Tax-1 vs. Dimple Murarka

ITA/11/2021HC Orissa21 Jul 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Pr Commissioner of Income Tax Central II vs. M/S Sharp Mint Limited

The appeals are disposed of in the aforesaid terms

ITA/13/2021HC Delhi07 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 124Section 57

…ut the suit court framing an issue concerning the validity of PPL's trademarks. 1.2. In reaching this conclusion, the learned Single Judge relied upon the judgment of the Supreme Court rendered in Patel Field Marshal Agencies v. PM Diesels Limited (2018) 2 SCC 112 [hereafter referred to as the "Patel Field Marshal case"]. 1.3. Although, initially, RIPL had filed six appeals, two appeals [i.e., RFA (OS) (COMM) 9/2021 and RFA (OS) (COMM) 10/2021] were withdrawn, in view of RIPL having filed opposition applications with the Trademarks Registry pursuant to the order dated 21.03.2022 passed in W.P.(C)-IPD…

Subhash Chand Nawal (HUF), Ajmer vs. Income Tax Officer, Ajmer

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 1037/JPR/2017[2014-15 (26Q-Q1, 2, 3, 4TH)]Status: DisposedITAT Jaipur29 Mar 2018
For Appellant: None (One set W.S. filed)For Respondent: Shri J.C. Kulhari (JCIT)
Section 192Section 200(3)Section 206CSection 234ESection 249(2)Section 5

…he difference between a tax and a fee since then. Placing reliance on the following judgments of this Court in the last 20 years, namely, Sreenivasa General Traders v. State of A.P. [(1983) 4 SCC 353], City Corpn. of Calicut v. Thachambalath Sadasivan [(1985) 2 SCC 112 : 1985 SCC (Tax) 211], Sirsilk Ltd. v. Textiles Committee [1989 Supp (1) SCC 168 : 1989 SCC (Tax) 219], Commr. & Secy. to Govt., Commercial Taxes & Religious Endowments Deptt. v. Sree Murugan Financing Corpn. [(1992) 3 SCC 488], Secy. to Govt. of Madras v. P.R. Sriramulu [(1996) 1 SCC 345], Vam Organic Chemicals Ltd. v. State of U.P. [(1997) 2 SCC…

Cantt Board, Ajmer vs. Income Tax Officer (TDS), Ajmer

In the result, all the appeals of the assessee are allowed

ITA 660/JPR/2017[2014-15 (F.Y. 2013-14 FORM 24Q-Q3 )]Status: DisposedITAT Jaipur18 Sept 2017
For Appellant: WRITTEN SUBMISSIONSFor Respondent: Shri Ajay Mallik (Addl.CIT)
Section 249(2)Section 282Section 282(2)Section 5Section 66A

…he difference between a tax and a fee since then. Placing reliance on the following judgments of this Court in the last 20 years, namely, Sreenivasa General Traders v. State of A.P. [(1983) 4 SCC 353], City Corpn. of Calicut v. Thachambalath Sadasivan [(1985) 2 SCC 112 : 1985 SCC (Tax) 211], Sirsilk Ltd. v. Textiles Committee [1989 Supp (1) SCC 168 : 1989 SCC (Tax) 219], Commr. & Secy. to Govt., Commercial Taxes & Religious Endowments Deptt. v. Sree Murugan Financing Corpn. [(1992) 3 SCC 488], Secy. to Govt. of Madras v. P.R. Sriramulu [(1996) 1 SCC 345], Vam Organic Chemicals Ltd. v. State of U.P. [(1997) 2 SCC…

Patel Field Marshal Agencies v. PM Diesels Limited (2 SCC 112) — Cited in 5 Judgments | BharatTax