SAIR 1977 SC 842. (ii) Md.Alauddin Khan v. Karam Thamarjit Singh

7 SCC 530Reported decision2010#21389 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2023.

Issues it is cited on

section 13 prescribed company india total income business

Judgments citing SAIR 1977 SC 842. (ii) Md.Alauddin Khan v. Karam Thamarjit Singh

ARVIND KUMAR AGARWAL,DELHI vs. ITO,WARD-18(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 917/DEL/2022[2018-19]Status: DisposedITAT Delhi26 Apr 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: C. A

Section 10ASection 139(1)Section 143(1)

…clude another. In this 9 I.T.A. No. 917/Del/2022 context, we rely on the judgment of the Hon’ble Apex Court in the following cases:- (i) Dr.Venkatachalam v. Dy.Transport Commissioner – SAIR 1977 SC 842. (ii) Md.Alauddin Khan v. Karam Thamarjit Singh (2010) 7 SCC 530. 14. The Hon’ble High Court of Delhi has applied this doctrine of interpretation of Scott R. Bayman v. Commissioner of Income- tax, Delhi (2012) 24 taxmann.com 214(Delhi) and referred to the above mentioned judgment of the Hon’ble Apex Court. When the Legislature has omitted such a restriction in section 10AA of the I.T. Act in its wisdom, it is no…

OPTO CIRCUITS INDIA PVT LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1316/BANG/2017[2013-14]Status: DisposedITAT Bangalore30 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Shiva Prasad Reddy, ITPFor Respondent: Sri.Sumer Singh Meena, CIT-DR

Section 10ASection 10BSection 139(1)Section 143(3)Section 35(1)(i)Section 37

…o express one thing is to exclude another. In this context, we rely on the judgment of the Hon’ble Apex Court in the following cases:- (i) Dr.Venkatachalam v. Dy.Transport Commissioner – SAIR 1977 SC 842. (ii) Md.Alauddin Khan v. Karam Thamarjit Singh (2010) 7 SCC 530. 14. The Hon’ble High Court of Delhi has applied this doctrine of interpretation of Scott R.Bayman v. Commissioner of Income-tax, Delhi (2012) 24 taxmann.com 214(Delhi) and referred to the above mentioned judgment of the Hon’ble Apex Court. When the Legislature has omitted such a restriction in section 10AA of the I.T.Act in its wisdom, it is not f…

SCOTT R.BAYMAN vs. COMMISSIONER OF INCOME TAX,DEL

ITA - 285 / 2003HC Delhi17 Aug 2012

Section 131Section 143(1)(a)Section 17Section 2

…ITA No.285/2003 Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI RESERVED ON : 09.08.2012 DECIDED ON : 17.08.2012 + ITA 285/2003 SCOTT R.BAYMAN ..... Appellant Through : Mr. S.Ganesh, Sr. Advocate with Mr. Pawan Sharma, Ms. Madhavi Swaroop, Ms. Preeti Goel and Ms. Roohina Dua, Advocates versus COMMISSIONER OF INCOME TAX,DEL ..... Respondent Through : Mr. Deepak Chopra, Sr. Standing Counsel with Mr. Harpreet Singh Ajmani, Advocate CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR…

SCOTT R.BAYMAN vs. COMMISSIONER OF INCOME TAX,DEL

ITA/285/2003HC Delhi17 Aug 2012

Section 131Section 143(1)(a)Section 17Section 2