Ruchi Soya Industries\nLtd v. Union of India

6 SCC 343Reported decision1999#18100 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Judgments citing Ruchi Soya Industries\nLtd v. Union of India

The ACIT., Mehsana Circle, Mehsana vs. M/S. B & C Energy Infra Pvt.Ltd., Ahmedabad

In the result, the appeal of the Department is dismissed and the appeal

ITA 1674/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R

Section 143(3)Section 220(2)Section 271(1)(c)Section 68

…ng authority grants its approval under section 31 could be continued." 7. The above quoted legal position and the judicial precedent were reiterated and referred to in the subsequent judgments in the cases of Ruchi Soya Industries Ltd. v. Union of India[2022] 6 SCC 343/[2022] 139 taxmann.com 266/172 SCL 361 (SC) and Sree Metaliks Ltd. v. Additional Director General2023/DHC/001118/[2023] 149 taxmann.com 401/177 SCL 458 (Delhi). Most recently, vide order dated 7-7-2023, the Supreme Court, referring to the law laid down in the case of Ghanshyam Mishra & Sons (P.) Ltd. (supra) summarily dismissed a bunch of appeals i…

M/S. B & C Energy Infra Ltd., Mehsana vs. The DCIT, Circle Mehasana, Mehsana

In the result, the appeal of the Department is dismissed and the appeal

ITA 1553/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R

Section 143(3)Section 220(2)Section 271(1)(c)Section 68

The Commissioner of Income Tax and Anr vs. M/S Goldstone Cements Ltd

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate

Section 132Section 153ASection 260ASection 68

…Page No.# 1/29 GAHC010094612022 2024:GAU-AS:12811-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) INCOME TAX APPEAL NO.08 OF 2022 1. The Commissioner of Income Tax, Office of the Principal Commissioner of Income Tax, Guwahati, Aayakar Bhawan, Seventh Floor, G.S. Road, Guwahati – 781005. 2. Income Tax Officer, DCIT/ACIT, Circle-3, Guwahati, Office of the Principal Commissioner of Income Tax, Guwahati, Aayakar Bhawan, Seventh Floor, G.S. Road, Guwahati – 781005. ………

The Commissioner of Income Tax and Anr vs. M/S Goldstone Cements Ltd

ITA/10/2022HC Gauhati28 Sept 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

Section 153ASection 260ASection 68

…e on the following judgments : (i) Principal Commissioner of Income Tax -Vs- Abhisar Buildwell Private Limited, reported in 2023 SCC OnLine SC 481 and (ii) Karnataka Board of Wakf -Vs- Anjuman- E Ismail Madris-Un-Niswan, reported in (1999) 6 SCC 343. 6. The proceedings of these appeals would reveal that for a significant period of time, the matters had been deferred awaiting outcome of the controversy pertaining to block assessment under Section 153A of the Income Tax Act pending before the Hon’ble Supreme Court. Now, Hon’ble the Supreme Court has decided the issue in the case of Abh…

M/S.Muthoot Leasing and Finance Ltd. Rep. by Its Managing Director vs. The Commissioner of Income Tax

C.A. No.-010201-010202 - 2010Supreme Court03 Jan 2023

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 3Section 4Section 46Section 51

…stment Corporation Limited (supra) and State Bank of Patiala Through General Manager (supra) to rule out cases where camouflage or subterfuge has been adopted to avoid payment of 17 See Karnataka Board of Wakf v. Anjuman-E-Ismail Madris-Un-Niswan, (1999) 6 SCC 343; and C. Doddanarayana Reddy (Dead) By Legal Representatives and Others v. C. Jayarama Reddy (Dead) By Legal Representatives and Others, (2020) 4 SCC 659. Civil Appeal Nos.10201-10202 of 2010 & Ors. Page 21 of 21 interest tax. This would have entailed not only looking at the documents but also several other factors, which would have me…