R K Malik & Anr. v. Kiran Pal & Ors.

14 SCC 1Reported decision2009#9382 most cited

What is R K Malik & Anr. v. Kiran Pal & Ors. authority for?

Courts must consider the specific facts and circumstances when awarding compensation, aiming for just compensation. This includes accounting for the economic value of work, such as that performed by a homemaker.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2025.

Also referred to as

R K Malik v. Kiran Pal · just compensation · economic value · homemaker's work · facts and circumstances · court's duty

Sections most often in play

Section 115BBESection 119Section 142(1)Section 143(2)Section 144Section 69Section 69A

Judgments citing R K Malik & Anr. v. Kiran Pal & Ors.

Govindasamy Bharathiraja, Chennai vs. ITO, Ncw-4(2), Chennai

In the result the appeal of the assessee is allowed

ITA 258/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Jul 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Mr. Govindasamy Bharathiraja, The Ito, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3Rd Cross Street, Velachery, Chennai. Chennai-600 042. [Pan: Albpb 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 115BSection 142(1)Section 143Section 144Section 69Section 69A

…n approximate economic value for all the work that a homemaker does, impossible though that task may be. Courts must keep in mind the idea of awarding just compensation in such cases, looking to the facts and circumstances [See R.K. Malik v. Kiran Pal, (2009) 14 SCC 1].” 20. Further as per a UNDP (United Nations Development Programme) study, 80% of women in India don’t have bank accounts, as of 201415. Women (across socioeconomic groups) are often accompanied by male relatives who deal with banking officials to open a new bank account, make deposits, etc. on behalf of their female relatives. Documents carrying t…

Smt. Uma Agarwal, Gwalior vs. ITO-1(3), Gwalior

In the result the appeal of the assessee is allowed

ITA 35/AGR/2021[2017-18]Status: DisposedITAT Agra18 Jun 2021AY 2017-18

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. Pan: Bdppa6915F (Appellant) (Respondent)

Section 69A

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. PAN: BDPPA6915F (Appellant) (Respondent) Appellant by Mr Manuj Sharma Adv and Rajender Sharma adv Respondent by Sh. Mazhar Akram, Sr. DR Date of Hearing 14.06.2021 Date of Pronouncement 18 .06.2021 ORDER Per Laliet Kumar, J.M. This appeal filed by the assessee against the Order dated 25/03/2021 by the National Faceless Appeal Centre, the…

Nerka Chemicals P. Ltd, Gujrat vs. Asst CIT Cen Cir 38, Mumbai

In the result this ground of appeal is allowed for statistical purpose

ITA 4423/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Aug 2018AY 2009-10

Bench: Shri R.C. Sharma, Accountant Mamber & Shri Pawan Singh

For Respondent: Sh. Girish Dave Special
Section 115Section 115JSection 14ASection 2(22)(a)Section 253Section 254(1)Section 28Section 56(1)

…ument and intention of the parties has to be seen. In support of his submission, the ld. DR relied upon the decision of Mahant Ramdhanpuri V/s Banke Bihari Sharan & Ors. AIR 1958 SC 941, DLF Universal & Ors V/s Director Town & Country Planning, Haryana (2010) 14 SCC 1. 16. It was submitted that it is within the domain of Assessing Officer to decide the genuineness of transaction and relied upon the decision of Hon’ble Madras High Court in case of ITO V/s K. Jayaram 161 ITR 557. The gift by one company to another company is not valid and ld. DR relied upon the decision of ACIT V/s Bilakhia Holdings (49 taxman.com…

The Pr.Commissioner of Income Tax-6 vs. Maruti Suzuki India Ltd

ITA/694/2016HC Delhi05 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…eriod 2007- 2008 to 2015-2016. The trial judge considered the said applications and allowed the same by order dated 06.04.2016 which is assailed by the petition at hand, reliance being placed on Bagai Construction Vs. Gupta Building Material Store, (2013) 14 SCC 1 and Ram Rati Vs. Mange Ram (D) through Lrs and Ors., JT 2016 (3) SC 477. 2. Having heard the learned counsel on both sides and having gone through the record, this court finds the challenge to the impugned order being misconceived. There is no absolute rule that a party having once adduced evidence cannot be permitted thereafter to bring on…

Commissioner of Income Tax-IV vs. Dangson Hotel & Restaurants Pvt. Ltd

ITA/881/2015HC Delhi18 Nov 2015

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

…s and this aspect has not been examined by me.” 44. It is the above decision of the learned single Judge of this Court which was under challenge before the Supreme Court leading to the judgment dated 15.05.2009 reported as R K Malik v. Kiran Pal (2009) 14 SCC 1 (supra). The question of computation of loss to the estate with reference to the notional income of non-earning persons specified in the second schedule to MV Act, referable to Section 163A, having MAC App. Nos. 554/2010 & conn. Page 34 of 70 been raised before the Supreme Court, while holding that “deviation from the st…

Pr. Commissioner Ofincome Tax (TDS)-I vs. M/S Catholic Relief Services

The appeals stand disposed of in above terms

ITA/306/2015HC Delhi13 Oct 2015

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

…MAC APP. No. 147/2007 etc. Page 1 of 27 $~R-15 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2016 + MAC.APP. 147/2007 NATIONAL INSURANCE CO. LTD. ..... Appellant versus HARBHAJAN KAUR AND ORS. ..... Respondents + MAC.APP. 303/2015 THE HIND SAMACHAR LTD. (DELHI UNIT) ..... Appellant versus NATIONAL INSURANCE CO. LTD. ..... Respondent + MAC.APP. 148/2007 NATIONAL INSURANCE CO. LTD. ..... Appell…

Commissioner of Income Tax-VI vs. Woco Motherson Elastomer Ltd

The appeals stand disposed of in above terms

ITA/310/2015HC Delhi05 Aug 2015

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

…MAC APP. No. 147/2007 etc. Page 1 of 27 $~R-15 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2016 + MAC.APP. 147/2007 NATIONAL INSURANCE CO. LTD. ..... Appellant versus HARBHAJAN KAUR AND ORS. ..... Respondents + MAC.APP. 303/2015 THE HIND SAMACHAR LTD. (DELHI UNIT) ..... Appellant versus NATIONAL INSURANCE CO. LTD. ..... Respondent + MAC.APP. 148/2007 NATIONAL INSURANCE CO. LTD. ..... Appell…

Commissioner of Income Tax-VI vs. Woco Motherson Elastomer Ltd

The appeals stand disposed of in above terms

ITA/309/2015HC Delhi05 Aug 2015

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

…MAC APP. No. 147/2007 etc. Page 1 of 27 $~R-15 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2016 + MAC.APP. 147/2007 NATIONAL INSURANCE CO. LTD. ..... Appellant versus HARBHAJAN KAUR AND ORS. ..... Respondents + MAC.APP. 303/2015 THE HIND SAMACHAR LTD. (DELHI UNIT) ..... Appellant versus NATIONAL INSURANCE CO. LTD. ..... Respondent + MAC.APP. 148/2007 NATIONAL INSURANCE CO. LTD. ..... Appell…

Commissioner of Income Tax vs. Video Electronics

ITA/175/2014HC Delhi03 Aug 2015

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

…s and this aspect has not been examined by me.” 44. It is the above decision of the learned single Judge of this Court which was under challenge before the Supreme Court leading to the judgment dated 15.05.2009 reported as R K Malik v. Kiran Pal (2009) 14 SCC 1 (supra). The question of computation of loss to the estate with reference to the notional income of non-earning persons specified in the second schedule to MV Act, referable to Section 163A, having MAC App. Nos. 554/2010 & conn. Page 34 of 70 been raised before the Supreme Court, while holding that “deviation from the st…

Commisioner of Income Tax-20 vs. Sunit Shah & Sons

The appeals stand disposed of in above terms

ITA/304/2015HC Delhi06 May 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

…MAC APP. No. 147/2007 etc. Page 1 of 27 $~R-15 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2016 + MAC.APP. 147/2007 NATIONAL INSURANCE CO. LTD. ..... Appellant versus HARBHAJAN KAUR AND ORS. ..... Respondents + MAC.APP. 303/2015 THE HIND SAMACHAR LTD. (DELHI UNIT) ..... Appellant versus NATIONAL INSURANCE CO. LTD. ..... Respondent + MAC.APP. 148/2007 NATIONAL INSURANCE CO. LTD. ..... Appell…

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd

ITTA/250/2013HC Telangana11 Jul 2013
R K Malik & Anr. v. Kiran Pal & Ors. (14 SCC 1) — Cited in 11 Judgments | BharatTax