State of Maharashtra v. Laljit Rajshi Shah and Others

2 SCC 699Reported decision2000#15270 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing State of Maharashtra v. Laljit Rajshi Shah and Others

M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3)

In the result, Writ appeals stand dismissed

ITA/832/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…that allowance ; the effect of deeming it to be part of that allowance is that it falls in the following year within Clause (vi) and has to be deducted as allowance.”” 14. In the case of State of Maharashtra V/s. Laljit Rajshi Shah and Others [(2000) 2 SCC 699], the Hon’ble Apex Court has held thus: “6. In view of the rival submission at the Bar, the sole question that arises for consideration is, as to what is the effect of the provisions of Section 161 of the Maharashtra Co-operative Societies Act in interpreting the provisions of Section 21 of the Indian Penal Code. It is undoubtedly true tha…

M/S SWABHIMANI SOUHARDA CREDIT CO-OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3

In the result, Writ appeals stand dismissed

ITA/833/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…that allowance ; the effect of deeming it to be part of that allowance is that it falls in the following year within Clause (vi) and has to be deducted as allowance.”” 14. In the case of State of Maharashtra V/s. Laljit Rajshi Shah and Others [(2000) 2 SCC 699], the Hon’ble Apex Court has held thus: “6. In view of the rival submission at the Bar, the sole question that arises for consideration is, as to what is the effect of the provisions of Section 161 of the Maharashtra Co-operative Societies Act in interpreting the provisions of Section 21 of the Indian Penal Code. It is undoubtedly true tha…

M/S SRI VARUN SOUHARDA CREDIT CO OP LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/295/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…that allowance ; the effect of deeming it to be part of that allowance is that it falls in the following year within Clause (vi) and has to be deducted as allowance.”” 14. In the case of State of Maharashtra V/s. Laljit Rajshi Shah and Others [(2000) 2 SCC 699], the Hon’ble Apex Court has held thus: “6. In view of the rival submission at the Bar, the sole question that arises for consideration is, as to what is the effect of the provisions of Section 161 of the Maharashtra Co-operative Societies Act in interpreting the provisions of Section 21 of the Indian Penal Code. It is undoubtedly true tha…

M/S UDAYA SOUHARDA CREDIT CO-OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/869/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…that allowance ; the effect of deeming it to be part of that allowance is that it falls in the following year within Clause (vi) and has to be deducted as allowance.”” 14. In the case of State of Maharashtra V/s. Laljit Rajshi Shah and Others [(2000) 2 SCC 699], the Hon’ble Apex Court has held thus: “6. In view of the rival submission at the Bar, the sole question that arises for consideration is, as to what is the effect of the provisions of Section 161 of the Maharashtra Co-operative Societies Act in interpreting the provisions of Section 21 of the Indian Penal Code. It is undoubtedly true tha…

M/S UDAYA SOUHARDA CREDIT CO OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/330/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…that allowance ; the effect of deeming it to be part of that allowance is that it falls in the following year within Clause (vi) and has to be deducted as allowance.”” 14. In the case of State of Maharashtra V/s. Laljit Rajshi Shah and Others [(2000) 2 SCC 699], the Hon’ble Apex Court has held thus: “6. In view of the rival submission at the Bar, the sole question that arises for consideration is, as to what is the effect of the provisions of Section 161 of the Maharashtra Co-operative Societies Act in interpreting the provisions of Section 21 of the Indian Penal Code. It is undoubtedly true tha…

M/S. JAPNA EXPORTS vs. INCOME TAX OFFICER,

The appeal is dismissed

ITA/271/2016HC Delhi26 Apr 2016

Bench: The Court Is Whether The Itat

Section 260ASection 80I

…at Kala Amb. 6. Learned counsel for the Appellant sought to place reliance on the decisions in Commissioner of Income Tax, New Delhi v. Oracle Software India Ltd. (2010) 2 SCC 677; Income Tax Officer, Udaipur v. Arihant Tiles & Marbles Pvt. Ltd. (2010) 2 SCC 699 and Poonam Spark (P) Ltd. v. Commissioner of Central Excise 2015 SCC OnLine SC 665 to urge that even a mere assembling of parts to produce the final product would amount to manufacturing. ITA No. 271/2016 Page 3 of 3 7. In the considered view of the Court, the cases cited by the learned counsel for the Appell…

State of Maharashtra v. Laljit Rajshi Shah and Others (2 SCC 699) — Cited in 6 Judgments | BharatTax