Privy Council in Raja Bejoy Singh Dudhuria v. CIT

6 ITR 206Supreme Court of India1938#10687 most cited

What is Privy Council in Raja Bejoy Singh Dudhuria v. CIT authority for?

Income is diverted by overriding title before it reaches the assessee, meaning it never forms part of the assessee's income, if the obligation dictates that the income cannot be considered the assessee's income. This contrasts with an obligation to apply income after it has been received by the assessee.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

Raja Bejoy Singh Dudhuria v. CIT · 6 ITR 206 · diversion of income · overriding title · nature of obligation · income before assessee · income after assessee · Privy Council · Supreme Court

Judgments citing Privy Council in Raja Bejoy Singh Dudhuria v. CIT

Loramitra Rath, Kairapari Kotsahi, Tangi vs. DCIT (Circle-1(1), Cuttack

The appeal is allowed

ITA 314/CTK/2023[2015-16]Status: HeardITAT Cuttack05 Sept 2024AY 2015-16

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Loramitra Loramitra Rath, Rath, Kairapari Kairapari Vs. Dcit, Circle Dcit, Circle-1(1), Kotsahi, Tangi, Cuttack Kotsahi, Tangi, Cuttack Cuttack Pan/Gir No. No.Aebpr 6065 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Purnendhu Bhusan Mohanty, Ca Purnendhu Bhusan Mohanty, Ca Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr

For Appellant: Shri Purnendhu Bhusan Mohanty, CAFor Respondent: Shri S.C.Mohanty, Sr
Section 48

…1 24 K.A. Ramachar v. CIT [1961] 42 ITR 25 (SC) 22 5 Moti Lal Chhadami Lal Jain vs. CIT [1991] 190 ITR 1 (SC) 23 16 Murlidhar Himatsingka v. CIT [1966] 62 ITR 323 (SC) 24 24 Nariman B. Bharucha’s case (1981) 130 ITR 863 (Bom) 25 9 P. C. Mullick vs. CIT [1938] 6 ITR 206 (SC) 26 13 Poona Electric Supply Co. Ltd. vs. CIT [1965] 57 ITR 521 (SC) 27 2 Raja Bejoy Singh Dudhuria vs. CIT [1933] 1 ITR 135 (SC) 28 13 29 Rajkot District Gopalak Co-op. Milk Producers' Union Ltd. vs. CIT 204 5 ITR 590 (Gujarat) RSM & Co. Vs. Addl. CIT (2010) 125 ITD 243 (Mum.) 30 24 Shroff Eye Centre vs. ACIT (ITAT Delhi) 31 20 Somaiya Organo…

Pr.Commissioner of Income Tax vs. Agriculture Insurance Company of India Pvt Ltd

ITA - 146 / 2024HC Delhi29 Feb 2024
Section 14ASection 44

…her upon the property or upon its income, which is not the case. In our opinion, the case falls outside the rule in Bejoy Singh Dudhuria case [(1933) 1 ITR 135] and rather falls within the rule stated by the Judicial Committee in P.C. Mullick case [(1938) 6 ITR 206] .” 7. Proceeding then to the question of deletion of the additions made on account of disallowance of expenses under Section 14A of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/202…

Perfect Thread Mills Ltd, Mumbai vs. ITO WD 8(2)(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 349/MUM/2011[2007-08]Status: DisposedITAT Mumbai24 Feb 2022AY 2007-08

Bench: S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble&

For Appellant: Department by Shri Mehul Jain

…ourt in the case of SitaladasTirathdas (41 ITR 367) by referring to the judgement of Honourable Privy Council in the case of Raja Bejoy Singh Dudhuria v. CIT 9 TA.No. 4903/MUM/2014 (A.Y. 2011-12) M/s. Perfect Thread Mills Limited (1 ITR 135) and P.C.Mullick (6 ITR 206) submitted that the income of the assessee is nothing but the diversion of income by overriding title. He submitted that assessee has transferred the property in favour of the secured creditors and assessee has not received any consideration and only authorised bank i.e. Canara Bank has received the same and distributed the sale proceeds mentioning…

The Jute Corporation of India Ltd., Kolkata vs. ITO, Ward - 1(3), Kolkata

In the result, the appeal of assessee is allowed for statistical purpose

ITA 2428/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri P.M. Jagtap(Kz) & Shri A. T. Varkey, Jm]

Section 43B

…ITA No.2428/Kol/2017 The Jute Corporation of India Ltd, AY: 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")"ी पी. एम.जगताप, उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) & Shri A. T. Varkey, JM] I.T.A. No. 2428/Kol/2017 Assessment Year: 2011-12 The Jute Corporation of India Ltd. Vs. Income-tax Officer, Ward-1(3), (PAN: AABCT8820B) Kolkata. Appellant Respondent Date of Hearing 07.11.2019 Date of Pronouncement 10.01.2020 For the Appellant Shri B. K. Pal, AR & Shri Biswajit Shyam, FCA For the Respondent Smt. R…

ACIT, Circle - 2(2), Kolkata vs. M/S. West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is allowed

ITA 386/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 14ASection 32(1)(iia)

…ppellant's case. In the case of CIT –vs.- Sunil J. Kinariwala (2003) 259 ITR 10, the Apex Court, after referring to the decisions of the Privy Council in the case of Raja Bejoy Singh Dudhuria –vs. – CIT (1933) 1 ITR 135 (PC) and P.C. Mullick –vs.- CIT (1938) 6 ITR 206 (PC); of the Apex Court in the case of Sitaldas Tirathdas (supra), K.A. Ramachar –vs.- CIT (1961) 42 ITR 25 (SC); Motilal Chhadami Lal Jain (supra); CIT –Vs.- Baagyalakshmi & Co. (1965) 55 ITR 660 (SC) and Murlidhar Himatsingka v. CIT (1966) 6.2-iTR 323 (SC), has held that if a third person becomes entitled to receive an amount under an obligation…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. DCIT, Circle - 2(2), Kolkata

In the result, the appeal of the Revenue is dismissed, while the appeal of the assessee is allowed

ITA 150/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 14ASection 32(1)(iia)

…ppellant's case. In the case of CIT –vs.- Sunil J. Kinariwala (2003) 259 ITR 10, the Apex Court, after referring to the decisions of the Privy Council in the case of Raja Bejoy Singh Dudhuria –vs. – CIT (1933) 1 ITR 135 (PC) and P.C. Mullick –vs.- CIT (1938) 6 ITR 206 (PC); of the Apex Court in the case of Sitaldas Tirathdas (supra), K.A. Ramachar –vs.- CIT (1961) 42 ITR 25 (SC); Motilal Chhadami Lal Jain (supra); CIT –Vs.- Baagyalakshmi & Co. (1965) 55 ITR 660 (SC) and Murlidhar Himatsingka v. CIT (1966) 6.2-iTR 323 (SC), has held that if a third person becomes entitled to receive an amount under an obligation…

Perfect Thread Mills Ltd, Mumbai vs. DCIT 8(2), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 4964/MUM/2013[2010-11]Status: DisposedITAT Mumbai05 Sept 2019AY 2010-11

Bench: Shri G.S.Pannu Vice Presedent,(As) Shri D. Karunakar Rao & Shri Amit Shukla, Sh. Pawan Singh & Shri Rajesh Kumarperfect Thread Mills Ltd Vs Dcit, 8(2), Mumbai 201, Millenium Plaza Behind Sakinaka Telephone Exchange, Andheri Kurla Road, Andheri (E), Mumbai- 72 Pan: Aaacp6449E Appellant Respondednt

Section 13(2)Section 143(3)Section 255(4)Section 48

…sion of income by overriding title were explained by the Hon'ble Supreme Court in the case of Sitaldas Tirathdas (41 ITR 367) by referring to the judgment of Hon 'ble Privy Council in the case of Raja Bejoy Singh Dudhuria vs. CIT (1 ITR 135) and P.C. Mullick (6 ITR 206) with the following observations. "In our opinion, the true test is whether the amount sought to be deducted, in truth, never reached the assessee as his income. Obligations, no doubt, there are in every case, but it is the nature of the obligation which is the decisive fact. There is a difference between an amount which a person obliged to apply o…

Integral Urban Co-Operative Bank Ltd., Jaipur vs. Income Tax Officer, Ward-2-1, Jaipur

In the result, the appeal is partly allowed

ITA 1075/JPR/2018[2012-13]Status: DisposedITAT Jaipur13 May 2019AY 2012-13

Bench: Us. In This Appeal, The Assessee Bank Has Taken The Following Grounds Of Appeal:-

For Appellant: Shri Dilip Shivpuri (Adv.)For Respondent: Shri K.C. Meena (ACIT)
Section 145Section 234ASection 36(1)(viia)Section 36(1)(viii)Section 37(1)

…see's income after it had accrued to him and tax was payable by him at the point of accrual. 40. On these principles, the decision in Raja Bejoy Singh Dudhuria's case (supra) was distinguished by the Court. 41. In P.C. Mullick & Anr. (Executors) v. CIT [1938] 6 ITR 206 (PC) for the aforesaid reasons, the Privy Council too distinguished its earlier decision in Raja Bejoy Singh Dudhuria's case (supra). It was a case in which a testator had by his will appointed the appellants his executors and had directed them to pay Rs. 10,000 out of the income of his property on the occasion of his 'addya sradh' for expenses in…

The Pr. Commissioner of Income Tax (4) vs. M/S Chamundi Winery and Distillery

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Pr. Commissioner of Income Tax vs. M/S Chamundi Winery and Distillery

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…1/137 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.155/2016 C/W I.T.A.No.458/2013, I.T.A.No.467/2015 I.T.A.No.173/2017, I.T.A.No.172/2017 I.T.A.No.155/2016 Between: 1. The Pr. Commissioner of Income Tax C.R. Building, Queens Road Bangalore-560001. 2. The Income Tax Officer Ward-4(3), Bangalore. …Appellants (By Mr. E.R. Indrakumar, Sr. Counsel for Mr. E.I. Sanmathi, Advocate) And: M/s. Chamundi Winery and Distil…

Privy Council in Raja Bejoy Singh Dudhuria v. CIT (6 ITR 206) — Cited in 10 Judgments | BharatTax