Regina v. Inland Revenue Commissioner

215 ITR 487Reported decision1995#17221 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 40(a)(2)(b)section 36(1)(ii)colourable devicesection 36(1)(iii)commercial expediencysection 28section 36(1)section 37(1)section 36section 37previous yeartransfer

Judgments citing Regina v. Inland Revenue Commissioner

J.P Tobaco Producta Pvt. Ltd., Damoh vs. Assistant Commissioner of Income Tax Circle - Sagar, Sagasr

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

…ansaction (and if permissible) by going behind the façade of documentation or the series of steps taken. The classic and final word in this issue must belong to the observation of the house of lords in the case of Regina vs. Inland Revenue Commissioner (1995) 215 ITR 487 (HL). Para 39 (Relevant extract): "Every tax Avoidance scheme involves a trick and pretence. It is the task of the Revenue to unravel the trick and duty of the court to ignore the pretence. With these remarks, the addition made in hereby confirmed." 25. However, we differ from the view of the ld. CIT(A) looking to the facts and circumstances wher…

J.P Tobacco Product Pvt. Ltd., Damoh vs. Income Tax Officer Ward-3, Sagar

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

…ansaction (and if permissible) by going behind the façade of documentation or the series of steps taken. The classic and final word in this issue must belong to the observation of the house of lords in the case of Regina vs. Inland Revenue Commissioner (1995) 215 ITR 487 (HL). Para 39 (Relevant extract): "Every tax Avoidance scheme involves a trick and pretence. It is the task of the Revenue to unravel the trick and duty of the court to ignore the pretence. With these remarks, the addition made in hereby confirmed." 25. However, we differ from the view of the ld. CIT(A) looking to the facts and circumstances wher…

J.P Tobacco Product Pvt. Ltd vs. Deputy Commissioner of Income Tax

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

…ansaction (and if permissible) by going behind the façade of documentation or the series of steps taken. The classic and final word in this issue must belong to the observation of the house of lords in the case of Regina vs. Inland Revenue Commissioner (1995) 215 ITR 487 (HL). Para 39 (Relevant extract): "Every tax Avoidance scheme involves a trick and pretence. It is the task of the Revenue to unravel the trick and duty of the court to ignore the pretence. With these remarks, the addition made in hereby confirmed." 25. However, we differ from the view of the ld. CIT(A) looking to the facts and circumstances wher…

Assistant Commissioner of Income Tax, Circle Katni, Katni vs. J.P Tobacco Products Pvt. Ltd, Damoh

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

…ansaction (and if permissible) by going behind the façade of documentation or the series of steps taken. The classic and final word in this issue must belong to the observation of the house of lords in the case of Regina vs. Inland Revenue Commissioner (1995) 215 ITR 487 (HL). Para 39 (Relevant extract): "Every tax Avoidance scheme involves a trick and pretence. It is the task of the Revenue to unravel the trick and duty of the court to ignore the pretence. With these remarks, the addition made in hereby confirmed." 25. However, we differ from the view of the ld. CIT(A) looking to the facts and circumstances wher…

Assistant Commissioner of Income Tax Circle-Katni, Katni vs. J.P. Tobacco Products Pvt. Ltd, Damoh

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

…ansaction (and if permissible) by going behind the façade of documentation or the series of steps taken. The classic and final word in this issue must belong to the observation of the house of lords in the case of Regina vs. Inland Revenue Commissioner (1995) 215 ITR 487 (HL). Para 39 (Relevant extract): "Every tax Avoidance scheme involves a trick and pretence. It is the task of the Revenue to unravel the trick and duty of the court to ignore the pretence. With these remarks, the addition made in hereby confirmed." 25. However, we differ from the view of the ld. CIT(A) looking to the facts and circumstances wher…

Regina v. Inland Revenue Commissioner (215 ITR 487) — Cited in 5 Judgments | BharatTax