Qamar Shaffi Tyabji v. The Commissioner, Excess Profit Tax, Hydrabad

39 ITR 611Supreme Court of India1960#3699 most cited

What is Qamar Shaffi Tyabji v. The Commissioner, Excess Profit Tax, Hydrabad authority for?

An agency relationship does not require a formal contract and can be implied from the parties' actions or the circumstances they are in. This principle was affirmed in the context of the relationship between airlines and travel agents.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2009 to 2019.

Also referred to as

Qamar Shaffi Tyabji · agency · implied agency · principal and agent · Lakshminarayan Ram Gopal · travel agents · airlines · contract of agency

Issues it is cited on

section 194dshort deduction of taxinterest under section 201(1a)summons under section 131section 197section 194hright to receivesection 18mlisection 201(1a)assessee in defaultsection 201(1)

Judgments citing Qamar Shaffi Tyabji v. The Commissioner, Excess Profit Tax, Hydrabad

Commissioner of Income Tax vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 964 / 2008HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 952 / 2008HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax vs. M/S Kuwait Airways Corporation

In the result the appeal is allowed in ITA Nos

ITA - 116 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax Del vs. M/S Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 432 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax vs. M/S Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 121 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax Del vs. M/S Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 123 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax Del vs. Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 306 / 2005HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax Del vs. M/S United Airlines

In the result the appeal is allowed in ITA Nos

ITA - 117 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax TDS vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 1139 / 2005HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

C.I.T (TDS) vs. British Airways Plc

In the result the appeal is allowed in ITA Nos

ITA - 969 / 2008HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax TDS vs. British Airway Plc

In the result the appeal is allowed in ITA Nos

ITA - 256 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…

Commissioner of Income Tax Del vs. M/S Thai Airways International

In the result the appeal is allowed in ITA Nos

ITA - 120 / 2006HC Delhi13 Apr 2009

…rescribed by the principal. (See Lakshminarayan Ram Gopal & Son Ltd vs The Government of Hyderabad AIR 1954 SC 364 at page 367, paragraphs 11 & 12. This cited with the approval in Qamar Shaffi Tyabji vs The Commissioner, Excess Profit Tax, Hydrabad (1960) 39 ITR 611(SC) at pages 615 & 616. (iv) There is no necessity of a formal contract of agency, it can be implied which could arise from the act of parties or situations in which parties are put. 17. Let us apply this test to the transaction, in issue. 17.1 For this we shall first advert certain operational aspects of the transaction which are not i…