RBI v. Jayantilal N. Mistry (supra), Marcel Martins Vs. M. Printer & Ors.

5 SCC 342Reported decision2009#1075 most cited

What is RBI v. Jayantilal N. Mistry (supra), Marcel Martins Vs. M. Printer & Ors. authority for?

The case clarifies the concept of a "fiduciary relationship," emphasizing its foundation in trust, confidence, integrity, and the obligation to act primarily for the benefit of another. It also notes the fiduciary's duty to act in confidence and not disclose information to third parties.

102

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

RBI v. Jayantilal N. Mistry · Marcel Martins v. M. Printer · fiduciary relationship definition · fiduciary · trust · confidence · obligation to act · duty of non-disclosure

Judgments citing RBI v. Jayantilal N. Mistry (supra), Marcel Martins Vs. M. Printer & Ors.

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 vs. A.H. MULTISOFT PVT. LTD.

Appeals are dismissed

ITA/9/2025HC Delhi30 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…f ―fiduciary‖ by referring to authoritative legal dictionaries and precedents, emphasising that the essence of a fiduciary relationship lies in trust, confidence, integrity, and the obligation to 16 (2012) 5 SCC 342 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:24.01.2026 15:00:44 Signature Not Verified CO.APP. 9/2025 & CO.APP. 10/2025 Page 38 of 51 act primarily for the benefit of another. The relevant portion of the said judgement reads as under: ―32. The term ―fiduciary‖ has been explaine…

QUARTZ COMMECIAL PVT LTD vs. INCOME TAX OFFICER WARD 20(3)

Appeals are dismissed

ITA/10/2025HC Delhi21 Jan 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE

…f ―fiduciary‖ by referring to authoritative legal dictionaries and precedents, emphasising that the essence of a fiduciary relationship lies in trust, confidence, integrity, and the obligation to 16 (2012) 5 SCC 342 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:24.01.2026 15:00:44 Signature Not Verified CO.APP. 9/2025 & CO.APP. 10/2025 Page 38 of 51 act primarily for the benefit of another. The relevant portion of the said judgement reads as under: ―32. The term ―fiduciary‖ has been explaine…

B T KANTHARAJ vs. THE STATE OF KARNATAKA

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

NANJUNDAPPA vs. THE STATE OF KARNATAKA

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

THARIQ KHAN vs. STATE OF KARNATAKA

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SMT JANAKI vs. THE STATE OF KARNATAKA

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SMT. LAKSHMAMMA vs. THE STATE OF KARNATAKA

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SRI SHIVALINGAIAH vs. STATE OF KARNATAKA

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SRI H K BASAVEGOWDA vs. THE STATE OF KARNATAKA

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SMT. PRIYADARSHINI vs. THE STATE OF KARNATAKA

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

MOOSAVEER @ IBRAHIM SAB vs. STATE OF KARNATAKA

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

N SANTHOSH KUMAR vs. THE STATE OF KARNATAKA

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SRI C GOVARDHAN REDDY vs. STATE OF KARNATAKA

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SRI RAJANNA vs. STATE OF KARNATAKA

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SMT. MOTAMMA vs. DEPUTY COMMISSIONER

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

K T THIPPERUDRAPPA vs. THE STATE OF KARNATAKA

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SRI A M NARAYANASWAMY vs. THE STATE OF KARNATAKA

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SRI M B DEVAYYA vs. THE STATE OF KARNATAKA

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

SMT UMA BALAGAVI vs. STATE OF KARNATAKA

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

MR G PULLA REDDY vs. STATE OF KARNATAKA

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

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