How many judgments cite Rustom Cavasjee Cooper v. Union of India?

21 judgments on BharatTax cite Rustom Cavasjee Cooper v. Union of India (3 SCR 530), spanning 2020 to 2024.

Which sections of the Income Tax Act does Rustom Cavasjee Cooper v. Union of India come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 143(3), Section 143(3A), Section 143(3B), Section 2(14).

Rustom Cavasjee Cooper v. Union of India

3 SCR 530Supreme Court of India1970#5495 most cited

What is Rustom Cavasjee Cooper v. Union of India authority for?

The power to legislate for the acquisition of property can only be exercised under Entry 42 of List III of the Constitution, not as an incidental power under other legislative heads.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2024.

Also referred to as

Rustom Cavasjee Cooper v. Union of India · acquisition of property · legislative power · Entry 42 List III · constitutional law

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 143(3A)Section 143(3B)Section 2(14)Section 50C Section 56(2)(x)

Judgments citing Rustom Cavasjee Cooper v. Union of India

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…With regard to the powers of the probate Court it is submitted that the probate Court has no substantive civil or company jurisdiction and its jurisdiction is limited to determination of 51 1970 3 SCR 530 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 134 of 300 genuineness of will that is it does not determine title or any question as to the existence of the property. In this regard, reliance was placed on the decision in the case of Kanwarjit Singh Dhillon Versus Hardyal Singh Dhillon &…