Valliammal v. Subra

7 SCC 233Reported decision2004#14359 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2020.

Judgments citing Valliammal v. Subra

The Commissioner of Central Excise, Customs and Service Tax, Calicut vs. M/S. Cera Board and Doors, Kannur, Kerala

The appeals are disposed of accordingly

C.A. No.-007240-007248 - 2009Supreme Court19 Aug 2020

Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

Section 11ASection 11A(1)Section 35L(1)(b)

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.7240­7248 OF 2009 THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT …Appellant Versus M/S. CERA BOARDS AND DOORS, KANNUR KERALA & ORS. …Respondents WITH CIVIL APPEAL Nos.8615­8620 OF 2009 CIVIL APPEAL Nos.2236­2253 OF 2011 CIVIL APPEAL Nos.3227­3230 OF 2011 CIVIL APPEAL Nos.3231­3233 OF 2011 CIVIL APPEAL Nos.6564­6567 OF 2011 CIVIL APPEAL Nos.9988­9991 OF 2011 Digitally signed by Sanjay Kumar Date: 2020.09.09 15:25:32 IST Re…

A.C.I.T., Circle-2, Agra vs. M/S Sakshi Tairi & Chhaya Battad, Morena

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 170/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

…en the sole ITA 124 /Agr/2014 & Ors 54 consideration. It is merely one of the relevant considerations but not determinative in character. This court ultimately concluded after considering its earlier judgment in the case of Valliammal v. Subra maniam [2004] 7 SCC 233 that while considering whether a particular transaction is benami in nature, the following six circumstances can be taken as a guide : '(1) the source from which the purchase money came ; (2) the nature and possession of the property, after the purchase ; (3) motive, if any, for giving the transaction a benami colour ; (4) the position of the p…

A.C.I.T., Circle-2, Gwalior vs. M/S Vandana Jain & Rama Bansal, Morena

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 169/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

…en the sole ITA 124 /Agr/2014 & Ors 54 consideration. It is merely one of the relevant considerations but not determinative in character. This court ultimately concluded after considering its earlier judgment in the case of Valliammal v. Subra maniam [2004] 7 SCC 233 that while considering whether a particular transaction is benami in nature, the following six circumstances can be taken as a guide : '(1) the source from which the purchase money came ; (2) the nature and possession of the property, after the purchase ; (3) motive, if any, for giving the transaction a benami colour ; (4) the position of the p…

A.C.I.T., Circle-2, Gwalior vs. M/S Sunil Kumar Mittal & Mamta Mittal, Morena

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 128/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

…en the sole ITA 124 /Agr/2014 & Ors 54 consideration. It is merely one of the relevant considerations but not determinative in character. This court ultimately concluded after considering its earlier judgment in the case of Valliammal v. Subra maniam [2004] 7 SCC 233 that while considering whether a particular transaction is benami in nature, the following six circumstances can be taken as a guide : '(1) the source from which the purchase money came ; (2) the nature and possession of the property, after the purchase ; (3) motive, if any, for giving the transaction a benami colour ; (4) the position of the p…

A.C.I.T., Circle-2, Gwalior vs. M/S Shyam Sunder & Manish Taori, Morena

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 124/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

…en the sole ITA 124 /Agr/2014 & Ors 54 consideration. It is merely one of the relevant considerations but not determinative in character. This court ultimately concluded after considering its earlier judgment in the case of Valliammal v. Subra maniam [2004] 7 SCC 233 that while considering whether a particular transaction is benami in nature, the following six circumstances can be taken as a guide : '(1) the source from which the purchase money came ; (2) the nature and possession of the property, after the purchase ; (3) motive, if any, for giving the transaction a benami colour ; (4) the position of the p…

A.C.I.T., Circle-2, Gwalior vs. M/S Rakesh Shivhare & Nisha Mittal, Morena

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 117/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10(38)Section 153A

…en the sole ITA 124 /Agr/2014 & Ors 54 consideration. It is merely one of the relevant considerations but not determinative in character. This court ultimately concluded after considering its earlier judgment in the case of Valliammal v. Subra maniam [2004] 7 SCC 233 that while considering whether a particular transaction is benami in nature, the following six circumstances can be taken as a guide : '(1) the source from which the purchase money came ; (2) the nature and possession of the property, after the purchase ; (3) motive, if any, for giving the transaction a benami colour ; (4) the position of the p…

Pr. Commissioner of Income Tax (Central) -III, New Delhi vs. Parnod Ricard India Pvt. Ltd

ITA/46/2017HC Delhi27 Jan 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…CS(OS) 46/2017 Page 1 of 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : 6th November, 2019 % Decided on : 18th February, 2020 + CS(OS) 46/2017 DR.SURAJ PRAKASH SETH & ORS. ..... Plaintiffs Represented by: Mr. R.K. Dhawan and Mr.Uday Seth, Advocates with plaintiff No.1 in person. versus DR. ASHOK KUMAR SETH & ORS. ..... Defendants…