How many judgments cite UCO Bank, Calcutta v. Commissioner of Income Tax, W.B?

122 judgments on BharatTax cite UCO Bank, Calcutta v. Commissioner of Income Tax, W.B (4 SCC 599), spanning 2012 to 2025.

Which sections of the Income Tax Act does UCO Bank, Calcutta v. Commissioner of Income Tax, W.B come up under?

It is most often cited in judgments turning on Section 36(1)(vii), Section 10(34), Section 143(3), Section 14A, Section 36(1)(viia), Section 36(1)(viii).

UCO Bank, Calcutta v. Commissioner of Income Tax, W.B

4 SCC 599Reported decision1999#851 most cited

What is UCO Bank, Calcutta v. Commissioner of Income Tax, W.B authority for?

Circulars and instructions issued by the Central Board of Direct Taxes (CBDT) under Section 119 of the Income Tax Act have the force of law and are binding on all income tax authorities. These circulars can mitigate the rigour of statutory provisions, provide administrative relief, and ensure uniform application of the Act for the benefit of the assessee.

122

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2012 to 2025.

Also referred to as

UCO Bank Calcutta v CIT · Section 119 · CBDT circulars binding · instructions under Section 119 · force of law circulars · administrative relief assessee · income tax department binding · mitigation of rigour · uniform administration · assessee benefit

Sections most often in play

Section 36(1)(vii)Section 10(34)Section 143(3)Section 14A Section 36(1)(viia)Section 36(1)(viii)Section 37(1)Section 46(4)

Issues it is cited on

section 5(8)closely held company principal director general of income-tax section 132(5)section 65(b)accumulated profits section 132(3)section 119(1)section 65a section 62 section 36(2)(v)time barred assessment

Judgments citing UCO Bank, Calcutta v. Commissioner of Income Tax, W.B

Commissioner of Income Tax-I vs. Angelique International Ltd

ITA/280/2013HC Delhi23 Sept 2013

Section 260ASection 40Section 5Section 5(2)Section 9Section 9(1)(i)Section 9(1)(vii)

…ard. No tax is, therefore, deductible under section 195 from export commission and other related charges payable to such a non-resident for services rendered outside India.” 7. In Uco Bank, Calcutta versus Commissioner of Income Tax,W.B., (1999) 4 SCC 599, three Judges of the Supreme Court considered effect of a circular issued under Section 119(1) of the Act and reference was made to the earlier decisions, including Navnit Lal C. Javeri versus K.K. Sen, (1965) 56 ITR 198 (SC) and majority judgment of the Supreme Court in State Bank of Travancore versus CIT, (1986) 158 ITR 102 and it was observ…

Catholic Syrian Bank Ltd vs. Commissioner of Income Tax, Thrissur

C.A. No.-001143-001143 - 2011Supreme Court17 Feb 2012

Section 143(1)Section 143(2)Section 143(3)Section 36Section 36(1)(vii)Section 36(1)(viia)

…e assessee in certain 18 specified circumstances. So long as the circular is in force, it aids the uniform and proper administration and application of the provisions of the Act. {Refer to UCO Bank, Calcutta v. Commissioner of Income Tax, W.B. (1999) 4 SCC 599]}. 19. In the present case, after introduction of Section 36(1)(viia) by the Finance Act, 1979, [(1981) 131 ITR (St.) 88], with effect from 1st April, 1980, Circular No. 258 dated 14th June, 1979 was issued by the Board to clarify the application of the new provisions. The provisions were introduced in order to promote rural banking a…