Rani Amrit Kunwar v. Commissioner of Income-tax

14 ITR 561High Court1946#5196 most cited

What is Rani Amrit Kunwar v. Commissioner of Income-tax authority for?

Any receipt that can properly be described as income is taxable under the Income Tax Act unless expressly exempted. This includes payments received as compensation for the cessation of business or employment, even if voluntary.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2024.

Also referred to as

Rani Amrit Kunwar v. CIT · income tax · taxable income · capital receipt · business cessation · employment cessation · voluntary payment

Issues it is cited on

section 5(2)(b)section 9(2)section 9(1)(vii)(b)section 144c(10)section 2(11)make available clausesection 195(1)sanction under section 151tax residency certificatesection 5(2)fees for included servicesretrospective amendment

Judgments citing Rani Amrit Kunwar v. Commissioner of Income-tax

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…This above definition was followed in Gopal Saran Narain Singh v CIT (3 ITR 237 at 242) by Lord Russell of Killowen, the Privy Council in Raja Bahadur Kamakshya Narain Singh of Ramgarh v. CIT (11 ITR 513). The Allahabad High Court in Rani Amrit Kunwar v. CIT (14 ITR 561 at 570) held that: "Anything which can properly be described as income, is taxable under the Act unless expressly exempted." Now, a question arises as to whether capital receipt can be regarded as income. The compensation for repudiation of service agreement or for loss Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 of office o…

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…This above definition was followed in Gopal Saran Narain Singh v CIT (3 ITR 237 at 242) by Lord Russell of Killowen, the Privy Council in Raja Bahadur Kamakshya Narain Singh of Ramgarh v. CIT (11 ITR 513). The Allahabad High Court in Rani Amrit Kunwar v. CIT (14 ITR 561 at 570) held that: "Anything which can properly be described as income, is taxable under the Act unless expressly exempted." Now, a question arises as to whether capital receipt can be regarded as income. The compensation for repudiation of service agreement or for loss Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 of office o…

HCL TECHNOLOGIES ITALY S.P.A,ITALY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES BELGIUM BVBA,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL MEXICO S. DE R L,MEXICO vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL HONGKONG SAR LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES (PROPRIETARY) LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES BV,NETHERLANDS vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL AUSTRALIA SERVICES PTY LTD,AUSTRALIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES MAYLASIA SDN BHD,MALAYSIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL (BRAZIL) TECHNOLOGIES DA INFORMACAO EIRELI,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 562/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL CANADA INC.,CANADA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 561/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL POLAND SP ZOO,POLAND vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 560/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES GERMANY GMBH,GERMANY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 559/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES FRANCE,NEW DELHI vs. ACIT,CIRCLE-INT. TAX 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 544/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES PHILIPPINES INC.,NEW DELHI vs. ACIT,CIRCLE-INT. TAX 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 543/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL SINGAPORE PTE LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAXATION 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 537/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

HCL TECHNOLOGIES DENMARK APS,NEW DELHI vs. ACIT CIRCLE- 2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 528/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…ng which a practical man would regard as a real source of income; the ascertaining of the actual source is a practical hard matter of fact". This quotation was referred to by a Full Bench of our court in Rani Amrit Kunwar v. Commissioner of Income-tax [1946] 14 ITR 561 (All.) [FB]. In that case the learned Judges considered that an agreement or an order of the court requiring the payment of a periodical sum could be regarded as a source of income. In the case of income from business, which is a separate head under section 6, each business has been treated as a distinct source of income. The decision of the Madra…

IIANTUS TECHNOLOGIES PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 2358/BANG/2018[2015-16]Status: DisposedITAT Bangalore02 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2015-16

For Appellant: Shri S. Ramasubramanyam, A.RFor Respondent: Smt. R. Premi, D.R
Section 195Section 40Section 9(1)(vi)

…uppl.) 45 observed that a "source" means not a legal concept but one which a practical man would regard as a real source of income. This observation was adopted by Malik, J. in his separate but concurring judgment in the case of Rani Amrit Kaur v. CIT, (1946) 14 ITR 561, a decision of the Full Bench of the Allahabad High Court. A source of income was described by R. S. Pathak, J. (as he then was) in the following words in Seth Shiv Prasad v. CIT, (1972) 84 ITR 15 (All.) at page 18: - "A source of income, therefore, may be described as the spring or fount from which a clearly defined channel of income flows. It i…

CIT vs. HAVELLS INDIA LTD

In the result the appeals filed by the revenue are disposed of with no

ITA/57/2012HC Delhi21 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 195Section 260ASection 40Section 9(1)(vii)

…) 45 observed that a “source” means not a legal concept but one which a practical man would regard as a real source of income. This observation was adopted by Malik, J. in his separate but concurring judgment in the case of Rani Amrit Kaur v. CIT, (1946) 14 ITR 561, a decision of the Full Bench of the Allahabad High Court. A source of income was described by R. S. Pathak, J. (as he then was) in the following words in Seth Shiv Prasad v. CIT, (1972) 84 ITR 15 (All.) at page 18: - “A source of income, therefore, may be described as the spring or fount from which a clearly defined channel of income flows…

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Rani Amrit Kunwar v. Commissioner of Income-tax (14 ITR 561) — Cited in 22 Judgments | BharatTax