SANJAY DUTT v. STATE THROUGH C.B.I., BOMBAY (II). 16

1 SCC 745Reported decision2013#1075 most cited

What is SANJAY DUTT v. STATE THROUGH C.B.I., BOMBAY (II). 16 authority for?

Courts generally defer to legislative wisdom in economic and tax statutes, upholding classifications and differential treatment when there is a rational basis and they are not arbitrary, as seen in the justification for provisions like Section 115BBDA.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Also referred to as

Namit Sharma v. Union of India · 1 SCC 745 · 2013 · Section 115BBDA · legislative wisdom · economic legislation · tax law interpretation · constitutional validity · differential treatment

Judgments citing SANJAY DUTT v. STATE THROUGH C.B.I., BOMBAY (II). 16

EMERALD FAMILY TRUST,KOLKATA vs. ADIT, CPC, BENGALURU, BENGLURU

In the result, the appeal of the assessee is allowed

ITA 392/KOL/2022[2020-2021]Status: DisposedITAT Kolkata23 Feb 2023AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(34)Section 115BSection 139(1)Section 143(1)

…oman Upadhaya. AIR I960 SC 1125, State of Jammu and Kashmir v. Trilok Nath Khosa [1974] 1 SCC 19. R.K. Garg v. Union of India [1981 ] 4 SCC 675, State of M.P v. Rakesh Kohli [2012] 21 taxmann.com 255/113 SCL 550 (SCI and Namit Sharma v. Union of India, [2013] 1 SCC 745). 12. Pertinently, we may note that companies have to pay dividend tax whenever they pay dividend to the shareholders. This would explain and justify the reason why companies have been left out from the purview of Section 115BBDA. If companies were liable to pay tax under this section, it would have led to cascading effect when dividend is finally…

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…24. (1983) 2 SCC 235 125. (2018) 10 SCC 1 126. (1989) 2 SCC 145 127. (1973) 1 SCC 500 128. (1897) 165 US 150 129. 1991 Supp (2) SCC 190 130. (1978) 2 SCC 1 131. AIR 2004 SC 361 132. 1964 [71] SCR 456 133. AIR 1951 SC 41 134. (2013) 1 SCC 745 135. (1988) 2 SCC 602 136. (1976) 2 SCC 310 137. (1990) 4 SCC 366 138. AIR 1956 SC 246 139. AIR 1963 SC 1241 140. AIR 1957 SC 397 141. (1996) 1 SCC 1 142. (2012) 3 SCC 1 143. (2012) 10 SCC 1 144. (1987) 2 SCC 295 145. (2013) 12 SCC 631 146. (1998) 1 SCC 226 147. (1974) 1 SCC 549 Coram : Hon’ble Ramesh Ranganath…

B T KANTHARAJ vs. THE STATE OF KARNATAKA

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

NANJUNDAPPA vs. THE STATE OF KARNATAKA

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

THARIQ KHAN vs. STATE OF KARNATAKA

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SMT JANAKI vs. THE STATE OF KARNATAKA

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SMT. LAKSHMAMMA vs. THE STATE OF KARNATAKA

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SRI SHIVALINGAIAH vs. STATE OF KARNATAKA

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SRI H K BASAVEGOWDA vs. THE STATE OF KARNATAKA

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SMT. PRIYADARSHINI vs. THE STATE OF KARNATAKA

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

MOOSAVEER @ IBRAHIM SAB vs. STATE OF KARNATAKA

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

N SANTHOSH KUMAR vs. THE STATE OF KARNATAKA

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SRI C GOVARDHAN REDDY vs. STATE OF KARNATAKA

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SRI RAJANNA vs. STATE OF KARNATAKA

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SMT. MOTAMMA vs. DEPUTY COMMISSIONER

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

K T THIPPERUDRAPPA vs. THE STATE OF KARNATAKA

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SRI A M NARAYANASWAMY vs. THE STATE OF KARNATAKA

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SRI M B DEVAYYA vs. THE STATE OF KARNATAKA

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

SMT UMA BALAGAVI vs. STATE OF KARNATAKA

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

MR G PULLA REDDY vs. STATE OF KARNATAKA

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…2) 8 SCC 243 : BAR COUNCIL OF INDIA Vs. UNION OF INDIA. 14. 1995 SUPP (2) SCC 187 : P.N. KRISHNA LAL AND OTHERS Vs. GOVT. OF KERALA AND ANOTHER. 15. (1994) 5 SCC 410 : SANJAY DUTT Vs. STATE THROUGH C.B.I., BOMBAY (II). 16. (2013) 1 SCC 745 : NAMIT SHARMA Vs. UNION OF INDIA. 382 17. W.P. NO. 52972-73/2017 : BHANDARKARS ARTS & SCIENCE COLLEGE AND ANOTHER Vs. THE STATE AND OTHERS. 18. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS 19. (1996) 3 SCC 741: MAHE BEACH TRADING CO. AND OTHERS Vs. UNION TERRITORY OF PONDICHE…

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SANJAY DUTT v. STATE THROUGH C.B.I., BOMBAY (II). 16 (1 SCC 745) — Cited in 101 Judgments | BharatTax