Tata Engineering and Locomotive Co. Ltd. v. State of Bihar

6 SCR 885Reported decision1964#18184 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Judgments citing Tata Engineering and Locomotive Co. Ltd. v. State of Bihar

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2, DELHI vs. PT LP DISPLAY INDONESIA

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

…rawn to the picturesque pronouncement of Lord Denning, M.R. in Wallersteiner v. Moir [Wallersteiner v. Moir, (1974) 1 WLR 991 : (1974) 3 All ER 217 (CA)] and the decisions of this Court in TELCO Ltd. v. State of Bihar [TELCO Ltd. v. State of Bihar, (1964) 6 SCR 885 : AIR 1965 SC 40] , CIT v. Sri Meenakshi Mills Ltd. [CIT v. Sri Meenakshi Mills Ltd., (1967) 1 SCR 934 : AIR 1967 SC 819] and Workmen v. Associated Rubber Industry Ltd. [Workmen v. Associated Rubber Industry Ltd., (1985) 4 SCC 114 : 1985 SCC (L&S) 957]. While it is firmly established ever since Salomon v. A. Salomon & Co. Digitally…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3, vs. SHANGHAI ELECTRIC GROUP CO. LTD.

ITA/461/2018HC Delhi17 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…O.M.P.(I) (COMM.) 460-461/2018 Page 1 of 79 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13.03.2020 Pronounced on: 22.06.2020 + O.M.P.(I) (COMM.) 460/2018 and I.A. Nos. 9313/2019, 9356/2019 STERLING AND WILSON INTERNATIONAL FZE ..... Petitioner Through: Mr. Sandeep Sethi and Mr. Darpan Wadhwa, Sr. Advocates with Ms. Farida Dholakawala, Mr. Sameer Patel, Mr. Shubhanshu Gupta, Mr. Kabir Chilwar, Ms. Sanjana Bakshi and Mr. Hitesh Singhvi, Advocates. Versus…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 vs. HFCL INFOTEL LTD.

ITA/460/2018HC Delhi16 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…O.M.P.(I) (COMM.) 460-461/2018 Page 1 of 79 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13.03.2020 Pronounced on: 22.06.2020 + O.M.P.(I) (COMM.) 460/2018 and I.A. Nos. 9313/2019, 9356/2019 STERLING AND WILSON INTERNATIONAL FZE ..... Petitioner Through: Mr. Sandeep Sethi and Mr. Darpan Wadhwa, Sr. Advocates with Ms. Farida Dholakawala, Mr. Sameer Patel, Mr. Shubhanshu Gupta, Mr. Kabir Chilwar, Ms. Sanjana Bakshi and Mr. Hitesh Singhvi, Advocates. Versus…

COMMNR. OF CENTRAL EXCISE, HYDERABAD vs. M/S. DETERGENTS INDIA LTD

C.A. No.-009049-009051 - 2003Supreme Court08 Apr 2015

Bench: Cegat Was Also Dismissed By The Impugned Judgment Dated 22.4.2003. 2

Section 4Section 4(1)(a)Section 4(4)(c)

…provides that the expression “holding company and subsidiary” have the same meanings as in the Companies Act, 1956. Reference in this connection may be made to Tata Engineering and Locomotive Co. Ltd. v. State of Bihar [AIR 1965 SC 40 : (1964) 6 SCR 885 : 34 Com Cas 458] where the principle was approved by this Court that the corporate veil could be lifted 25 Page 26 JUDGMENT where the companies shared the relationship of a holding company and a subsidiary company, and to Juggi Lal Kamlapat v.C.I.T. [AIR 1969 SC 932 : (1969) 1 SCR 988 : (1969) 73 ITR 702] where this Court held tha…

COMMNR. OF CENTRAL EXCISE, HYDERABAD vs. M/S. DETERGENTS INDIA LTD

C.A. No.-009049-009051 - 2003Supreme Court08 Apr 2015

Bench: Cegat Was Also Dismissed By The Impugned Judgment Dated 22.4.2003. 2

Section 4Section 4(1)(a)Section 4(4)(c)

…provides that the expression “holding company and subsidiary” have the same meanings as in the Companies Act, 1956. Reference in this connection may be made to Tata Engineering and Locomotive Co. Ltd. v. State of Bihar [AIR 1965 SC 40 : (1964) 6 SCR 885 : 34 Com Cas 458] where the principle was approved by this Court that the corporate veil could be lifted 25 Page 26 JUDGMENT where the companies shared the relationship of a holding company and a subsidiary company, and to Juggi Lal Kamlapat v.C.I.T. [AIR 1969 SC 932 : (1969) 1 SCR 988 : (1969) 73 ITR 702] where this Court held tha…

Tata Engineering and Locomotive Co. Ltd. v. State of Bihar (6 SCR 885) — Cited in 5 Judgments | BharatTax