Rajya Sahakari Spg. & Ginning Mills Federation Ltd. v. CIT

2 SCC 11Reported decision1986#13724 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Judgments citing Rajya Sahakari Spg. & Ginning Mills Federation Ltd. v. CIT

PR. COMMISSIONER OF INCOME TAX-2, DELHI vs. M/S BHISHANSAROOP RAM

ITA/953/2019HC Delhi28 Mar 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…ITR 521 (SC)] wherein it was held that income tax is a tax on real income. 21. Finally in Godhra Electricity case [Godhra Electricity Co. Ltd. v. CIT, (1997) 4 SCC 530 : (1997) 225 ITR 746] a reference was made to State Bank of Travancore v. CIT [(1986) 2 SCC 11 : 1986 SCC (Tax) 289 : (1986) 158 ITR 102] wherein the majority view was that accrual of income must be real, taking into account the actuality of the situation; whether the accrual had taken place or not must, in appropriate cases, be judged on the principles of real income theory. The majority opinion went on to say: (State Bank of Travancor…

SANJEEV BATISH,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

Appeal of the assessee is allowed

ITA 723/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh03 Nov 2021AY 2012-13

For Appellant: Shri Rohit GoelFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 80Section 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI VIKAS AWASTHY, JM आयकर अपील सं./ ITA No. 723/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sanjeev Batish The DCIT, Circle बनाम C/o Rajiv Goel & Associates, 179, Sector-2 Bank Road, Ambala Cantt- Haryana Panchkula-Haryana "थायी लेखा सं./PAN NO: AEUPB4488D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Rohit Goel राज"व क" ओर से/ Revenue by : Shri Ashok Khanna…

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AARHAM SOFTRONICS

C.A. No.-001784-001784 - 2019Supreme Court20 Feb 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80Section 80I

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 1784 OF 2019 (ARISING OUT OF SLP (C) NO. 23172 OF 2018) PR. COMMISSIONER OF INCOME TAX SHIMLA .....APPELLANT(S) VERSUS M/S. AARHAM SOFTRONICS .....RESPONDENT(S) W I T H CIVIL APPEAL NO(S). 1785 OF 2019 (ARISING OUT OF SLP (C) NO. 23176 OF 2018) CIVIL APPEAL NO(S). 1786 OF 2019 (ARISING OUT OF SLP (C) NO. 23179 OF 2018) CIVIL APPEAL NO(S). 1788 OF 2019 (ARISING OUT OF SLP (C) NO. 24678 OF 2018) CIVIL APPEAL NO(S). 1787 OF 2019 (ARISING OUT OF SLP (C) NO. 23414 OF 2018) CIVIL APPEAL NO(S).1789 OF 2019 (ARISING OUT OF…

COMMNR. OF CUSTOMS (IMPORT), MUMBAI vs. M/S. DILIP KUMAR AND COMPANY

C.A. No.-003327-003327 - 2007Supreme Court30 Jul 2018

Bench: A Bench Of TwoJudges. The Matter Then Went Before A ThreeJudge Bench Consisting One Of Us (Ranjan Gogoi, J.). The Three Judge Bench Having Noticed The Unsatisfactory State Of Law As It Stands Today, Opined That The Dicta In Sun Export Case (Supra), Requires Reconsideration & That Is How The Matter Has Been Placed Before This Constitution Bench. 2

…IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3327 OF 2007 COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI …APPELLANT(S) VERSUS M/S. DILIP KUMAR AND COMPANY & ORS. …RESPONDENT(S) J U D G M E N T N . V . R A M A N A , J . 1. This Constitution Bench is setup to examine the correctness of the ratio in Sun Export Corporation, Bombay v. Collector of Customs, Bombay, (1997) 6 SCC 564 [hereinafter referred as ‘Sun Export Case’ for brevity], namely the question is What is the interpretative rule to be applied while interpreting…

BHAVYA CONSTRUCTION CO.,MUMBAI vs. ASST CIT CIR 21(1), MUMBAI

The appeals of the assessee are dismissed

ITA 4389/MUM/2014[2006-07]Status: HeardITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 143(3)Section 80I

…tions of hardship, injustice or anomalies do not play any useful role in construing taxing statutes unless there be some real ambiguity. (Ref: Mapp v. Oram, (1969) 3 All ER 215, pp. 222, 223 (HL); State Bank of Travancore v. Commissioner of Income-tax, (1986) 2 SCC 11, p. 68: AIR 1986 SC 757.) It has also been said that if taxing provision is "so wanting in clarity that no meaning is reasonably clear, the courts will be unable to regard it as of any effect.” .(Ref: IRC v. Ross and Coulter, (1948) 1 All ER 616, p. 625 (HL); referred to in Gursahai v. CIT, AIR 1963 SC 1062, p. 1064 : (1963) 3 SCR 893.) The Supreme…

COMMISSIONER OF INCOME TAX-I vs. ANGELIQUE INTERNATIONAL LTD

ITA/280/2013HC Delhi23 Sept 2013

Section 260ASection 40Section 5Section 5(2)Section 9Section 9(1)(i)Section 9(1)(vii)

…n the departmental authorities. This would be contrary to the ratio laid down by the Bench of five Judges in NavnitLal C. Javeri v. K.K. Sen [AIR 1965 SC 1375 : (1965) 1 SCR 909 : (1965) 56 ITR 198] . In fact, State Bank of Travancore v. CIT [(1986) 2 SCC 11 : 1986 SCC (Tax) 289 : (1986) 158 ITR 102] has already been distinguished in the case of KeshavjiRavji and Co. v. CIT [(1990) 2 SCC 231 : 1990 SCC (Tax) 268 : (1990) 183 ITR 1] by a Bench of three Judges in a similar fashion. It is held only as laying down that a circular cannot alter the provisions of the Act. It being in the nature of…

COMMISSIONER OF INCOME TAX vs. GAUTAM R. CHADHA

Appeals stand disposed of

ITA - 310 / 2009HC Delhi27 Jul 2011

…ncome will also lead to double taxation since the assessee offers the final income for taxation in the subsequent years. In this regard, he relies upon the judgments of Raja Mohan Raja Bahadur v. CIT AIR 1968 SC 114, State Bank of Travelcore v. CIT, (1986) 2 SCC 11, Devsons Pvt. Ltd v. CIT, 329 ITR 483 (Delhi), Amiantit International Holding Ltd. IN Re 322 ITR 678 (AAR), CIT v. Dinesh Kumar Goel, 331 ITR 10 (Delhi). 10. Admittedly, the assessee is following mercantile system of accounting, where under, whenever the right to receive money in the course of a trading transaction accrues or arises, even tho…