Ram Pershad v. The Commissioner of Income-Tax, New Delhi

2 SCC 696Reported decision1973#23419 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing Ram Pershad v. The Commissioner of Income-Tax, New Delhi

Pr. Commissioner of Income Tax-6 vs. Menarini Raunaq Pharma Ltd

ITA/1051/2017HC Delhi11 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…ment is accepted by Government. xxx xxx xxx 10……..The serious difficulties faced on a question of impleading a third party is voiced by the Supreme Court in (1973) 2 SCC 696 : AIR 1973 SC 2720 (supra). After reviewing some decisions the Supreme Court observed: “In respect of persons who are strangers and who seek to invoke the jurisdiction of the High Court or of this Court, difficulty sometimes arises because of the nature and extent of the right or interest which is said to have been infringed, and whether the i…

Pr. Commissioner of Income Tax-6 vs. Nokia Solutions & Networks India Pvt. Ltd. (Formerly Known As, Nokia Siemens

ITA/1095/2017HC Delhi04 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…ment is accepted by Government. xxx xxx xxx 10……..The serious difficulties faced on a question of impleading a third party is voiced by the Supreme Court in (1973) 2 SCC 696 : AIR 1973 SC 2720 (supra). After reviewing some decisions the Supreme Court observed: “In respect of persons who are strangers and who seek to invoke the jurisdiction of the High Court or of this Court, difficulty sometimes arises because of the nature and extent of the right or interest which is said to have been infringed, and whether the i…

Pr. CIT (C)-2 New Delhi vs. Avinash Kumar Setia

ITA/935/2016HC Delhi01 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 151

…thereof, it cannot be said that the defendants are entitled to the benefit of proviso (c) to Section 17 of the Act. CS(COMM) 935/2016 Page 5 of 9 19. Supreme Court in Ram Pershad Vs. The Commissioner of Income-Tax, New Delhi 1972 2 SCC 696 held that a Director of a company is not a servant but an agent of the company; only when the Director is employed as the Managing Director, would he have the capacity as the Managing Director of an employee of the company and the nature of his employment is to be determined by the Articles of Association of the company and/or by the Agreement…

Ram Pershad v. The Commissioner of Income-Tax, New Delhi (2 SCC 696) — Cited in 3 Judgments | BharatTax