Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra

4 SCC 544Reported decision1980#20864 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Judgments citing Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S. M.M. ENGINEERS AND CONSULTANTS

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…Chandulal Sejpal v. State of Maharashtra; (1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra Prakash v. State of U.P., (2002) 4 SCC 234.” 8. It…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. INDIA HIV AIDS ALLIANCE

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…Chandulal Sejpal v. State of Maharashtra; (1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra Prakash v. State of U.P., (2002) 4 SCC 234.” 8. It…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. INDIA HIV AIDS ALLIANCE

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…Chandulal Sejpal v. State of Maharashtra; (1981) 2 SCC 17; (ii) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra Prakash v. State of U.P., (2002) 4 SCC 234.” 8. It…

PR.COMMISSIONER OF INCOME TAX vs. MULTIPLEX CAPITAL LTD

ITA/612/2016HC Delhi19 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…nd con-flue human behaviour within straitjackets. The raw material here is far too complex to be susceptible of precise and exact propositions for exactness here is a fake. 64.14. Krishna Iyer, J. in Tukaram Ganpat Pandare v. State of Maharashtra, (1974) 4 SCC 544 held that Section 114 of the Evidence Act enables the Court to use common sense as judicial tool. Section 114 thus is a useful device to aid the Court in its quest for truth. While care and caution need to be exercised in drawing any presumption under Section 114, its scope is wide and it has the potential to lend a helping hand in myriad situ…

Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra (4 SCC 544) — Cited in 4 Judgments | BharatTax