Sangramsinh P. Gaekwad and ors. v. Shantadevi P. Gaekwad (Dead)

11 SCC 314Reported decision2005#21966 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2008 to 2021.

Judgments citing Sangramsinh P. Gaekwad and ors. v. Shantadevi P. Gaekwad (Dead)

Principal Commissioner of Income Tax 1 Kolkata vs. Nipha Exports Pvt Ltd

ITAT/107/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 420

…n (2002) 1 SCC 555; State of Orissa –Vs. – Saroj Kumar Sahoo reported in (2005) 13 SCC 540; M/s Neeharika Infrastructure –Vs. – State of Maharashtra reported in (2021) SCC OnLine SC 315; Sangramsinh P Gaekwad –Vs. – Shantadevi P Gaekwad reported in n(2005) 11 SCC 314. I have considered the submissions advanced by the learned advocate appearing for the petitioners as well as the learned advocate appearing for the opposite party and on an appreciation of the same along with the documents which were enclosed with the revisional application, I am of the view that the plaint filed before the learned District J…

Commissioner of Income Tax vs. M/S. Efficient Management Services Private Ltd

The appeal is allowed, judgment and order of conviction passed by the

RP/256/2012HC Karnataka06 Jul 2012

Bench: The Hon'Ble Mr. Justice Budihal R.B.

Section 13(1)(d)Section 13(2)Section 313Section 374(2)Section 7

…aside. In support of his contentions, the learned Senior Advocate has relied upon the following decisions produced along with the memo dated 18.09.2018. Citations in respect of Appellant No.1: (1) C.Sukumaran –vs- State of Kerala reported in (2015) 11 SCC 314; (2) State of Punjab –vs- Madan Mohan Lal Verma reported in AIR 2013 SC 3368; 13 (3) C.M.Girish Babu –vs- CBI, Cochin, High Court of Kerala reported in (2009) 3 SCC 779; (4) Banarsi Dass –vs- State of Haryana reported in (2010) 4 SCC 450; (5) Sri N.A.Suryanarayana @ Suri –vs- State by Inspector of Police, CBI/SPE/Ban…

M/S Khoday Distilleries Ltd vs. Commissioner of Income Tax

C.A. No.-006654-006654 - 2008Supreme Court14 Nov 2008

Section 2Section 4(1)Section 4(1)(a)

…alan & Company v. Calcutta Stock Exchange Association Ltd. reported in 1964 (3) SCR 698. He also relied upon the judgment of this Court in the case of Sangramsinh P. Gaekwad and ors. V. Shantadevi P. Gaekwad (Dead) through LRs. and ors. reported in (2005) 11 SCC 314. Learned counsel further submitted that there is a vital difference between tax planning and tax evasion. According to the learned counsel, it is perfectly legitimate and permissible for an assessee to so arrange his affairs with a view to reduce its tax liability and 4 such tax planning cannot be equated with tax evasion. In this connection, le…