Raghbir Singh v. Sandhawalia v. CIT

34 ITR 719Reported decision1958#10541 most cited

What is Raghbir Singh v. Sandhawalia v. CIT authority for?

The formation and constitution of a partnership are not affected by the fact that one of the partners is a benamidar.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Also referred to as

Raghbir Singh Sandhawalia v CIT · partnership deed · benamidar partner · formation of partnership · constitution of partnership · 1958

Judgments citing Raghbir Singh v. Sandhawalia v. CIT

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 556/HYD/2020[2017-18]Status: DisposedITAT Hyderabad30 Nov 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…nstruction may be called certain, without restoring to possible facts which do not appear". "Reasonable certainty" is the being free from "reasonable doubt" The expression "reasonable" means what is just and fair [S. Raghbir Singh v. Sandhawalia v. CIT [1958] 34 ITR 719 (Punjab)] . The Honourable Supreme Court held that "if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of the liability. It should also be capable of being estimated with reaso…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 555/HYD/2020[2014-15]Status: DisposedITAT Hyderabad30 Nov 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…nstruction may be called certain, without restoring to possible facts which do not appear". "Reasonable certainty" is the being free from "reasonable doubt" The expression "reasonable" means what is just and fair [S. Raghbir Singh v. Sandhawalia v. CIT [1958] 34 ITR 719 (Punjab)] . The Honourable Supreme Court held that "if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of the liability. It should also be capable of being estimated with reaso…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 554/HYD/2020[2013-14]Status: DisposedITAT Hyderabad30 Nov 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…nstruction may be called certain, without restoring to possible facts which do not appear". "Reasonable certainty" is the being free from "reasonable doubt" The expression "reasonable" means what is just and fair [S. Raghbir Singh v. Sandhawalia v. CIT [1958] 34 ITR 719 (Punjab)] . The Honourable Supreme Court held that "if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of the liability. It should also be capable of being estimated with reaso…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 553/HYD/2020[2012-13]Status: DisposedITAT Hyderabad30 Nov 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…nstruction may be called certain, without restoring to possible facts which do not appear". "Reasonable certainty" is the being free from "reasonable doubt" The expression "reasonable" means what is just and fair [S. Raghbir Singh v. Sandhawalia v. CIT [1958] 34 ITR 719 (Punjab)] . The Honourable Supreme Court held that "if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of the liability. It should also be capable of being estimated with reaso…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telcom Infrastruture Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 510/HYD/2020[2016-17]Status: DisposedITAT Hyderabad30 Nov 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…nstruction may be called certain, without restoring to possible facts which do not appear". "Reasonable certainty" is the being free from "reasonable doubt" The expression "reasonable" means what is just and fair [S. Raghbir Singh v. Sandhawalia v. CIT [1958] 34 ITR 719 (Punjab)] . The Honourable Supreme Court held that "if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of the liability. It should also be capable of being estimated with reaso…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telcom Infrastruture Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

ITA 509/HYD/2020[2015-16]Status: DisposedITAT Hyderabad30 Nov 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Shri Rajendra Kumar, CIT(DR)
Section 153A

…nstruction may be called certain, without restoring to possible facts which do not appear". "Reasonable certainty" is the being free from "reasonable doubt" The expression "reasonable" means what is just and fair [S. Raghbir Singh v. Sandhawalia v. CIT [1958] 34 ITR 719 (Punjab)] . The Honourable Supreme Court held that "if a business liability has definitely arisen in the accounting year, the deduction should be allowed although the liability may have to be quantified and discharged at a future date. What should be certain is the incurring of the liability. It should also be capable of being estimated with reaso…

JUDGEMENTopens in new window

ITA/73/2021HC Delhi19 Jan 2022
Section 260A

…Page 24 of 53 Commissioner of Income-tax v. A. Raman & Co. [1968] 67ITR11 (SC)4; Commissioner of Income-Tax v. T.K.E. Ibrahimsa Routher, 1928 SCC OnLine Mad 215; S. Raghbir Singh Sandhawalia v. Commissioner of Income-tax [1958] 34 ITR 719 (Punjab & Haryana)6.] Suppan Chettiar became partners of the new partnership each holding 1/48 share. The terms of the partnership deed dated 23rd November, 1955, do not indicate that the sons of Sup…

JUDGEMENTopens in new window

ITA/71/2021HC Delhi19 Jan 2022
Section 260A

…Page 24 of 53 Commissioner of Income-tax v. A. Raman & Co. [1968] 67ITR11 (SC)4; Commissioner of Income-Tax v. T.K.E. Ibrahimsa Routher, 1928 SCC OnLine Mad 215; S. Raghbir Singh Sandhawalia v. Commissioner of Income-tax [1958] 34 ITR 719 (Punjab & Haryana)6.] Suppan Chettiar became partners of the new partnership each holding 1/48 share. The terms of the partnership deed dated 23rd November, 1955, do not indicate that the sons of Sup…

JUDGEMENTopens in new window

ITA/69/2021HC Delhi19 Jan 2022
Section 260A

…Page 24 of 53 Commissioner of Income-tax v. A. Raman & Co. [1968] 67ITR11 (SC)4; Commissioner of Income-Tax v. T.K.E. Ibrahimsa Routher, 1928 SCC OnLine Mad 215; S. Raghbir Singh Sandhawalia v. Commissioner of Income-tax [1958] 34 ITR 719 (Punjab & Haryana)6.] Suppan Chettiar became partners of the new partnership each holding 1/48 share. The terms of the partnership deed dated 23rd November, 1955, do not indicate that the sons of Sup…

JUDGEMENTopens in new window

ITA/68/2021HC Delhi19 Jan 2022
Section 260A

…Page 24 of 53 Commissioner of Income-tax v. A. Raman & Co. [1968] 67ITR11 (SC)4; Commissioner of Income-Tax v. T.K.E. Ibrahimsa Routher, 1928 SCC OnLine Mad 215; S. Raghbir Singh Sandhawalia v. Commissioner of Income-tax [1958] 34 ITR 719 (Punjab & Haryana)6.] Suppan Chettiar became partners of the new partnership each holding 1/48 share. The terms of the partnership deed dated 23rd November, 1955, do not indicate that the sons of Sup…