Pawan Kumar v. Babulal Since Deceased

4 SCC 367Reported decision2019#14154 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2022.

Judgments citing Pawan Kumar v. Babulal Since Deceased

H.T. Media Limited vs. Principal Commissioner of Income Tax-4, Delhi

ITA/77/2022HC Delhi07 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 2(9)(A)

…smissed on 05.08.1994 by the Supreme Court. He states that as per the judgment of the High Court of Punjab and Haryana dated 29.08.1988 passed in RSA No. 1285/1982, which was upheld by the Supreme 1 AIR 2012 SC 1987 2 2020 SCC Online Del. 2506 3 (2019) 4 SCC 367 4 AIR 2008 SC 543 5 303 (2023) DLT 626 6 (2004) 6 SCC 415 Digitally Signed By:RASHMI DABAS Signing Date:31.10.2024 22:42:41 Signature Not Verified CS(OS) 77/2022 & CS(OS) 629/2023 Page 6 of 32 Court the entire estate of late Sh. Raghbir Singh including the suit property devolved equally upon his three Cla…

Sanjay Dalmia vs. Principal Commissioner of

ITA/345/2018HC Delhi21 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…hese judgements explaining the concept of fiduciary relationship were also referred in the cases of RBI Vs. Jayantilal N. Mistry (supra), Marcel Martins Vs. M. Printer & Ors. (2012) 5 SCC 342, Pawan Kumar Vs. Babulal since deceased through LRs and Ors. (2019) 4 SCC 367. 122. Hence, what emerges from the above discussion is that where a person reposes trust and special confidence in the person owing or discharging the duty and places complete confidence in another person (fiduciary) in regard to his affairs, business or transaction/s, a fiduciary relationship is established between them. In determining whether the…

Principal Commissioner of Income Tax (Central)-1 vs. M/S Moonstar Securities Trading and Finance Co. Pvt. Ltd

Appeals are allowed in the aforesaid terms

ITA/84/2018HC Delhi24 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…RFA(OS) 83/2018, 84/2018 & 85/2018 Page 1 of 29 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + RFA(OS) 83/2018 & CM APPLs. 51160/2018, 92/2024 and 31469/2024 MAYANK DAYAL & ORS. ..... Appellants Through: Mr. B.B. Gupta, Sr. Adv. with Mr.Amiet Andlay, Mr.Manish Sharma, Mr.Shivam Prajapati, Mr. Achal Gupta, Mr. Karan Jain, and Mr. Arun K. Sharma, Advocates. versus SHAKUNTALA DEVI (SINCE DECEASED) THR LRS & ANR .....Respondents Through: Mr. Sudhir Nandrajog, Sr. Adv. with…

Principal Commissioner of Income Tax (Central)-1 vs. M/S Moonstar Securities Trading and Finance Co. Pvt. Ltd

Appeals are allowed in the aforesaid terms

ITA/83/2018HC Delhi24 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…RFA(OS) 83/2018, 84/2018 & 85/2018 Page 1 of 29 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + RFA(OS) 83/2018 & CM APPLs. 51160/2018, 92/2024 and 31469/2024 MAYANK DAYAL & ORS. ..... Appellants Through: Mr. B.B. Gupta, Sr. Adv. with Mr.Amiet Andlay, Mr.Manish Sharma, Mr.Shivam Prajapati, Mr. Achal Gupta, Mr. Karan Jain, and Mr. Arun K. Sharma, Advocates. versus SHAKUNTALA DEVI (SINCE DECEASED) THR LRS & ANR .....Respondents Through: Mr. Sudhir Nandrajog, Sr. Adv. with…

Pr. Commissioner of Income Tax-6, New Delhi vs. Mayar India Ltd

Appeals are allowed in the aforesaid terms

ITA/85/2018HC Delhi24 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…RFA(OS) 83/2018, 84/2018 & 85/2018 Page 1 of 29 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + RFA(OS) 83/2018 & CM APPLs. 51160/2018, 92/2024 and 31469/2024 MAYANK DAYAL & ORS. ..... Appellants Through: Mr. B.B. Gupta, Sr. Adv. with Mr.Amiet Andlay, Mr.Manish Sharma, Mr.Shivam Prajapati, Mr. Achal Gupta, Mr. Karan Jain, and Mr. Arun K. Sharma, Advocates. versus SHAKUNTALA DEVI (SINCE DECEASED) THR LRS & ANR .....Respondents Through: Mr. Sudhir Nandrajog, Sr. Adv. with…

Kirloskar Bros. Ltd vs. Comnr. of Central Excise, Pune

C.A. No.-006938-006938 - 1999Supreme Court07 Mar 2005
For Respondent: Commissioner of Central Excise, Pune
Section 4Section 4(1)Section 4(4)(c)

…w in exercise of power under clause (b) of Section 130-E of the Act.’’ The position was reiterated in West Bengal Electricity Regulatory Commission v. CESC Ltd., [2002] 8 SCC 715, Commissioner of Customs, Chennai v. Adani Exports Ltd. and Anr., [2004] 4 SCC 367 and recently in Commissioner of Customs, Mumbai v. M/s Bureau Veritas and Ors., JT (2005) 2 SC 348. Above being the position, we find no merit in this appeal which is accordingly dismissed with no order as to costs.…

Commnr. of Customs, Mumbai vs. M/S. Bureau Veritas

C.A. No.-000808-000811 - 2004Supreme Court14 Feb 2005
For Respondent: M/s. Bureau Veritas and Ors
Section 111Section 112Section 28

…in exercise of power under clause (b) of Section 130-E of the Act." The position was reiterated in West Bengal Electricity Regulatory Commission v. CESC Ltd., [2002] 8 SCC 715 and Commissioner of Customs, Chennai v. Adani Exports Ltd. and Anr., [2004] 4 SCC 367. In the instant case Tribunal has referred to various materials which can by no stretch of imagination be termed irrelevant. The authenticity, credibility or reliability of the data has not been questioned. The inference to be drawn from these materials falls within the domain of factual determination. The conclusions of the Tribunal cannot be term…

Pawan Kumar v. Babulal Since Deceased (4 SCC 367) — Cited in 7 Judgments | BharatTax