Union of India and Others v. M/s Rai Bahadur Shreeram Durga Prasad (P) Ltd. and Others

1 SCC 91Reported decision1969#21761 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2006 to 2022.

Judgments citing Union of India and Others v. M/s Rai Bahadur Shreeram Durga Prasad (P) Ltd. and Others

Sri.D.K.Sidram vs. Sri.Eshwar Bhimanna Khandre & Ors

EP/200001/2018HC Karnataka05 Jan 2022

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

Section 81

…ther the persons who had organized these money/goodies distribution events had the consent of R-1 or of his election agents, is also not averred; it is relevant to reproduce the observations of the Apex Court in SURENDRA SINGH vs. HARDAYAL SINGH, (1985) 1 SCC 91 at paragraph 37, as to what consent in matters like this would mean: “…Consent is the life line to link up the candidate with the action of the other person which may amount to corrupt practice and unless it is specifically pleaded and clearly proved-in view of the fact that all ingredients have to be proved beyond reasonable doubt-the a…

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8733-8734 OF 2018 ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED …APPELLANT Versus THE COMMISSIONER OF INCOME …RESPONDENTS TAX & ANR. WITH CIVIL APPEAL NOS. 8735-8736 OF 2018 CIVIL APPEAL NOS. 8737-8941 OF 2018 CIVIL APPEAL NOS. 8942-8947 OF 2018 CIVIL APPEAL NOS. 8950-8953 OF 2018 CIVIL APPEAL NOS. 8948-8949 OF 2018 CIVIL APPEAL NO. 4419 OF 2012 CIVIL APPEAL NO. 4420 OF 2012 CIVIL APPEAL NO. 10114 OF 2013 CIVIL APPEAL NO. 10097 OF 2013 CIVIL…

Commnr. of Central Excise & Customs, A.P vs. Suresh Jhunjhunwala

The appeal is allowed

C.A. No.-001372-001372 - 2006Supreme Court19 Oct 2006

For Respondent: Suresh Jhunjhunwala & Ors

Section 113Section 114Section 125

…rakash Bhatia (supra), but the same had been dismissed, as would appear from [2004 (163) ELT 113]. Drawing our attention to a decision of this Court in Union of India and Others v. M/s Rai Bahadur Shreeram Durga Prasad (P) Ltd. and Others [(1969) 1 SCC 91, learned counsel would contend that in view of the fact that such export was permissible in terms of contract and Respondents had received the amount in question, the provisions of any law far less the provisions of the Foreign Exchange Regulation Act and the rules framed thereunder were not required to be followed. "Prohibited goods" ha…