SAIL v. Gupta Brother Steel Tubes Ltd.

10 SCC 63Reported decision2009#16375 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2023.

Judgments citing SAIL v. Gupta Brother Steel Tubes Ltd.

M/s. Kausalya Shelters Private Limited vs. Deputy Commissioner of Income Tax

ITTA/274/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Commissioner of Income Taxexemption vs. Saraswati Sishu Vidya Mandir

The appeal is allowed as at above

ITA/8/2017HC Orissa11 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: Mr. Pradeep Modi & Sarvendra Kumar, Advocates

Section 34Section 37(1)(b)Section 3A

…the court, then it is a different situation. And in an appropriate case the court may interfere. However, the degree of such unreasonableness must be greater than the standard in a certiorari proceeding”. In SAIL v. Gupta Brother Steel Tubes Ltd., (2009) 10 SCC 63 the Court observed “29. The legal position is no more res integra that the arbitrator having been made the final arbiter of resolution of disputes between the parties, the award is not open to challenge on the ground that arbitrator has reached at a wrong conclusion. The courts do not interfere with the conclusion of the arbitrator even with…

Pro Commissioner of Income Tax (Central - 2) vs. Tanvir Collections Pvt. Ltd

ITA/264/2018HC Delhi28 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 34

…Page 12 award and substitute its view in place of the interpretation accepted by the arbitrator. 44. The legal position in this behalf has been summarised in para 18 of the judgment of this Court in SAIL v. Gupta Brother Steel Tubes Ltd. [(2009) 10 SCC 63: (2009) 4 SCC (Civ) 16] and which has been referred to above. Similar view has been taken later in Sumitomo Heavy Industries Ltd. v. ONGC Ltd. [(2010) 11 SCC 296: (2010) 4 SCC (Civ) 459] to which one of us (Gokhale, J.) was a party. The observations in para 43 thereof are instructive in this behalf. 45. This para 43 reads as follows: (Sum…

Pr. Commissioner of Income Tax-6, New Delhi vs. Dhara Vegetable Oil & Foods Co. Ltd.(Now Merged With Mother Dairy Fruit & Vegetable Ltd.)

ITA/71/2018HC Delhi23 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 34

…erfere with the award and substitute its view in place of the interpretation accepted by the arbitrator. 44. The legal position in this behalf has been summarised in para 18 of the judgment of this Court in SAIL v. Gupta Brother Steel Tubes Ltd. [(2009) 10 SCC 63: (2009) 4 SCC (Civ) 16] and which has been referred to above. Similar view has been taken later in Sumitomo Heavy Industries Ltd. v. ONGC Ltd. [(2010) 11 SCC 296: (2010) 4 SCC (Civ) 459] to which one of us (Gokhale, J.) was a party. The observations in para 43 thereof are instructive in this behalf. 45. This para 43 reads as follows: (Sumit…

Commissioner of Income Tax-II vs. M/s.Kalyani Wines

In the result, I find this appeal bereft of merit and accordingly,

ITTA/6/2010HC Telangana14 Mar 2016

Bench: Hon’Ble Mr. Justice Robin Phukan

Section 11Section 37

…his score. 9.2. Similar is the view taken by this Court in NHAI v. ITD Cementation India Ltd. [NHAI v. ITD Cementation India Ltd., (2015) 14 SCC 21 (para 25) and SAIL v. Gupta Brother Steel Tubes Ltd. [SAIL v. Gupta Brother Steel Tubes Ltd., (2009) 10 SCC 63 para 29]‛ (emphasis supplied) 20. In Dyna Technologies [Dyna Technologies (P) Ltd. v. Crompton Greaves Ltd., (2019) 20 SCC 1], the view taken above has been reiterated in the following words: ‚25. Moreover, umpteen numbers of judgments of this Court have categorically held that the courts should not interfere with an Page 30 of…