Thiagesar Dharnia. Vanikanz v. Commissioner of Income-lax

50 ITR 798Reported decision1963#11690 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2022.

Issues it is cited on

section 4(3)section 11(4)section 61section 60section 11(4a)section 11(1)section 260section 260asection 2(15)section 12asection 26section 12

Judgments citing Thiagesar Dharnia. Vanikanz v. Commissioner of Income-lax

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…f the Act starts with the expression "subject to the provisions of Sections 60 to 63........". Those provisions are in Chapter V of the Act. Section 60 provides for the consequences of a transfer of income where there is no transfer of assets. 140 (1963) 50 ITR 798 Madras. 141 (1957) 31 ITR 226 Patna. 92 It says that where a person transfers merely the income from an asset without transferring the asset itself, he would continue to be chargeable to income tax. Section 61 provides for the consequences of a revocable transfer of assets and says that the same would be the position where a person is in…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1050/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on.. 6" September, 2012 Dale of Decision: 20" November, 2012 • ITA 417/2003 • ITA 18/2004 • ITA 722/2007 • ITA 770/2011 • ITA 1050/2011 • ITA 1051/2011 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRAJNALAY TRUST Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EAS WAR, J.: For detaile…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1051/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on.. 6" September, 2012 Dale of Decision: 20" November, 2012 • ITA 417/2003 • ITA 18/2004 • ITA 722/2007 • ITA 770/2011 • ITA 1050/2011 • ITA 1051/2011 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRAJNALAY TRUST Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EAS WAR, J.: For detaile…

Director of Income Tax Exemptions vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/770/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on.. 6" September, 2012 Dale of Decision: 20" November, 2012 • ITA 417/2003 • ITA 18/2004 • ITA 722/2007 • ITA 770/2011 • ITA 1050/2011 • ITA 1051/2011 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRAJNALAY TRUST Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EAS WAR, J.: For detaile…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on.. 6" September, 2012 Dale of Decision: 20" November, 2012 • ITA 417/2003 • ITA 18/2004 • ITA 722/2007 • ITA 770/2011 • ITA 1050/2011 • ITA 1051/2011 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRAJNALAY TRUST Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EAS WAR, J.: For detaile…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on.. 6" September, 2012 Dale of Decision: 20" November, 2012 • ITA 417/2003 • ITA 18/2004 • ITA 722/2007 • ITA 770/2011 • ITA 1050/2011 • ITA 1051/2011 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRAJNALAY TRUST Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EAS WAR, J.: For detaile…

Commissioner of Income Tax vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on.. 6" September, 2012 Dale of Decision: 20" November, 2012 • ITA 417/2003 • ITA 18/2004 • ITA 722/2007 • ITA 770/2011 • ITA 1050/2011 • ITA 1051/2011 COMMISSIONER OF INCOME TAX Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRAJNALAY TRUST Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EAS WAR, J.: For detaile…

Commissioner of Income Tax vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/309/2003HC Delhi20 Nov 2012
Section 11Section 260A

…ITA 309/2003,417/2003,18/2004,722/2007,770/2011,1050/2011 and 1051/2011 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 6th September, 2012 % Date of Decision: 20th November, 2012 + ITA 309/2003 + ITA 417/2003 + ITA 18/2004 + ITA 722/2007 + ITA 770/2011 + ITA 1050/2011 + ITA 1051/2011 COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Ms. Anshul Sharma, Advocate. Mr. Kamal Sawhney, Sr. Standing Counsel. Versus MEHTA CHARITABLE PRA…

Commissioner of Income Taxd vs. M/sA., Venjkatarao AND Others

ITTA/309/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Thiagesar Dharnia. Vanikanz v. Commissioner of Income-lax (50 ITR 798) — Cited in 9 Judgments | BharatTax