Shivram Antaiah Shetty v. Chimanlal Ambalal 31 99 Cal.App. 2d 83 32

2008 SCC OnLine BOM 1210Reported decision2008#5991 most cited

What is Shivram Antaiah Shetty v. Chimanlal Ambalal 31 99 Cal.App. 2d 83 32 authority for?

Beneficial ownership does not necessarily confirm a right to vote. This applies even when considering Sections 89 of the Companies Act, 2013 and 187C of the Companies Act, 1956, which are considered pari materia.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Also referred to as

Shivram Antaiah Shetty · Chimanlal Ambalal · beneficial ownership · right to vote · Companies Act 2013 Section 89 · Companies Act 1956 Section 187C

Judgments citing Shivram Antaiah Shetty v. Chimanlal Ambalal 31 99 Cal.App. 2d 83 32

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

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

…(APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 1 of 300 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA TESTAMENTARY AND INTESTATE JURISDICTION ORIGINAL SIDE RESERVED ON:10.08.2023 DELIVERED ON:14.12.2023 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE MR. JUSTICE SABYASACHI BHATTACHARYYA APO/89/2020 IA NO: GA/1/2020 (ARISING OUT OF TS/6/2004) UNIVERSAL CABLES LIMITED VERSUS ARVIND KUMAR NEWAR AND ORS. WITH OCO/11/2020 UNIVERSAL CABLES LIMITED (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020)…

Shivram Antaiah Shetty v. Chimanlal Ambalal 31 99 Cal.App. 2d 83 32 (2008 SCC OnLine BOM 1210) — Cited in 19 Judgments | BharatTax