Which sections of the Income Tax Act does Workmen of Associated Rubber Industry Ltd. v. Associated Rubber come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 54F.

Workmen of Associated Rubber Industry Ltd. v. Associated Rubber

Q: How many judgments cite Workmen of Associated Rubber Industry Ltd. v. Associated Rubber?

46 judgments on BharatTax cite Workmen of Associated Rubber Industry Ltd. v. Associated Rubber (157 ITR 77), spanning 2015 to 2025.

157 ITR 77Supreme Court of India1986#2498 most cited

What is Workmen of Associated Rubber Industry Ltd. v. Associated Rubber authority for?

The Supreme Court holds that courts must look beyond the form to the substance of a transaction to discover the true state of affairs, especially when ingenuity is used to avoid tax and welfare legislations.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Workmen of Associated Rubber Industry Ltd. · 157 ITR 77 · SC 1986 · substance over form · tax avoidance · look behind the smoke screen · true state of affairs · section 271(1)(c) · section 54F · court's duty · income tax evasion

Sections most often in play

Section 271(1)(c)Section 54F

Issues it is cited on

section 31 paper company section 251(2)share capital and share premium source of source creditworthiness of the creditor section 251(1)(a)live link section 127(2)admission of additional evidence entry operator share application money

Judgments citing Workmen of Associated Rubber Industry Ltd. v. Associated Rubber

Sh Chand Rattan Bagri, New Delhi vs. ACIT, New Delhi

In the result ground No. 5

ITA 2125/DEL/2010[2006-07]Status: DisposedITAT Delhi13 Jan 2017AY 2006-07

Bench: Shri I.C.Sudhir & Shri Prashant Maharishichand Rattan Bagri, Acit, 4318/3, Ansari Road, Circle-3(1), Vs. Darya Ganj, New Delhi Cr Building, Ip Estate, Pan:Aagpb1216K New Delhi (Appellant) (Respondent) Chand Rattan Bagri, Acit, 4318/3, Ansari Road, Circle-3(1), Vs. Darya Ganj, New Delhi Cr Building, Ip Estate, Pan:Aagpb1216K New Delhi (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anil Kr. Sharma, Sr. DR

Section 271Section 271(1)(c)

…owell & Co. Ltd. vs. CTO (1985) 154 ITR 148 (SC) and CIT vs. Indian Express Newspapers (Madhurai) P Ltd. (1999) 238 ITR 70; decision of the Hon'ble Apex Court in the case of Workmen of Associated Rubber Industry Ltd. vs. Associated Rubber Industry Ltd. (1986) 157 ITR 77. The Hon'ble Jurisdictional High Court in the case K. Ramasamy vs. CIT (2003) 162 ITR 358. The Assessing Officer concluded that a sum of Rs. 5,75,00,000/- shown by the assessee as capital receipt is taxable in its hands as per the provisions of section 28(iv) of the I.T. Act, 1961. Assessing Officer held that since this is a benefit accruing to th…

Krishiraj Trading Ltd, Mumbai vs. Addl CIT RG 6(2), Mumbai

In the result, the revenue ‟s appeal is allowed for statistical purposes

ITA 6524/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Mar 2016AY 2008-09

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No 6524/Mum/2011 (निर्धारण वषा / Assessment Year: 2008-09) M/S. Krishiraj Trading Ltd. Addl. Commissioner Of Income B/9 Th Floor, Trade World, Tax Circle-6(2) बिधम/ Kamala Mill Compd., S.B. Marg, R.No. 563, Aayakar Bhavan, Lower Parel, M.K. Road, Vs. Mumbai – 400013. Churchgate, Mumbai – 400 020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. No 6840/Mum/2011 (निर्धारण वषा / Assessment Year: 2008-09) A.C.I.T. Circle-6(2) M/S. Krishiraj Trading Ltd. R.No. 563, Aayakar Bhavan, B/9 Trade World, Kamala Mill बिधम/ M.K. Road, Compd., S.B. Marg, Lower Churchgate, Parel, Vs. Mumbai – 400 020. Mumbai – 400013. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aaack2257N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Reepal G. TradshawalaFor Respondent: Shri Rajesh Kumar

Section 144ASection 14ASection 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ए” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री अमभत शुक्रा, न्मायमक सदस्म एवं श्री याजेश कुभाय, रेखा सदस्म के सभक्ष । BEFORE SHRI AMIT SHUKLA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No 6524/Mum/2011 (निर्धारण वषा / Assessment Year: 2008-09) M/s. Krishiraj Trading Ltd. Addl. Commissioner of Income B/9 th floor, Trade world, Tax Circle-6(2) बिधम/ Kamala Mill Compd., S.B. Marg, R.No. 563, Aayakar Bhavan, Lower Parel, M.K. Road, Vs. Mumbai – 400013. Churchgate, Mumbai – 400 020 (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. N…

Kantadevi Gupta, Mumbai vs. ITO 14(2)(2), Mumbai

In the result, all the appeals are allowed for statistical purposes

ITA 2829/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Feb 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Sanjay Aroraassessment Year:2007-08 Santlal Gupta, Ito-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabpg6320Q Assessment Year:2007-08 Kantadevi Gupta, Ito-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Ahrpg7451P

Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी संजय अरोड़ा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Sanjay Arora, Accountant Member Assessment Year:2007-08 Santlal Gupta, ITO-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AABPG6320Q Assessment Year:2007-08 Kantadevi Gupta, ITO-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AHRPG7451P राज"व क" ओर से / Revenue by Shri V.S. Jadhav "नधा"र…

Santlal Gupta, Mumbai vs. ITO 14(2)(2)

In the result, all the appeals are allowed for statistical purposes

ITA 2802/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Feb 2016AY 2007-08

Section 143(3)

Manish C Jogani HUF, Mumbai vs. ITO 16(2)(2), Mumbai

In the result, all the appeals are allowed for statistical purposes

ITA 7344/MUM/2014[2008-09]Status: DisposedITAT Mumbai13 Nov 2015AY 2008-09

Bench: Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. No. 7344/Mum/2014 ("नधा"रण वष" / Assessment Year: 2008-09) Manish C. Jogani, Huf Ito-16(2)(2), बनाम/ C/21, Shree Ganeshprasad Chs Ltd., Mumbai Vs. Sleater Road, Grant Road, Mumbai-400 007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aafhm 8076 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : आयकर अपील सं./I.T.A. No. 7345/Mum/2014 ("नधा"रण वष" / Assessment Year: 2008-09) बनाम/ Sandeep C. Jogani (Huf) Ito-16(2)(2), Mumbai-400 007 Mumbai Vs. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aalhs 2461 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) : आयकर अपील सं./I.T.A. No. 7346/Mum/2014 ("नधा"रण वष" / Assessment Year: 2008-09) बनाम/ Girish C. Jogani (Huf) Ito-16(2)(2), Mumbai-400 007 Mumbai Vs. "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadhg 0062 M (अपीलाथ" /Appellant) (""यथ" / Respondent) : आयकर अपील सं./I.T.A. No. 7347/Mum/2014 ("नधा"रण वष" / Assessment Year: 2008-09) बनाम/ Champaklal D. Jogani (Huf) Ito-16(2)(2), Mumbai-400 007 Mumbai Vs. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaahj 8938 C (अपीलाथ" /Appellant) (""यथ" / Respondent) : (A.Y. 2008-09) अपीलाथ" क" ओर से / Appellant By : Shri Jayesh Dadia ""यथ" क" ओर से/Respondent By : Smt. Bharati Singh सुनवाई क" तार"ख / : 02.11.2015 Date Of Hearing : 16.11.2015 Date Of Order आदेश / O R D E R Per Sanjay Arora, A. M.: This Is A Set Of Four Appeals By Different Assessees, Agitating The Dismissal Of Their Appeals Contesting Their Respective Assessments U/S. 143(3) R/W S. 147 Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) Dated 07.2.2014 For The Assessment Year (A.Y.) 2008-09 By The Commissioner Of Income Tax (Appeals)-27, Mumbai (‘Cit(A)’ For Short) Vide His Separate Orders Of Even Date (20.10.2014). The Issue/S Arising Being Common, The Appeals Were Posted For Hearing & Were Accordingly, Heard Together.

For Appellant: Shri Jayesh DadiaFor Respondent: Smt. Bharati Singh

Section 143(3)

…s Ltd. [1967] 63 ITR 609 (SC) Juggilal Kamlapat vs. CIT [1969] 73 ITR 702 (SC) CIT vs. Durga Prasad More [1971] 82 ITR 540 (SC) McDowell & Co. Ltd. vs. Commercial Tax Officer [1985] 154 ITR 148 (SC) Workmen, Associated Rubber Industry Ltd. vs. ARI Ltd. [1986] 157 ITR 77 (SC) CIT v. Akshay Textile Trading & Agencies (P.) Ltd. [2008] 304 ITR 401 (confirming that there was no departure from the principles/ratio of the decision in McDowell & Co. Ltd.(supra) in UOI v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC)) Twinstar Holdings Ltd.v. Dy. CIT [2003] 260 ITR 6 (Bom) (A.Y. 2008-09) It needs to be appreciated that tho…

DCIT - 20(1), Mumbai vs. M/S. J.B. Engg. Works, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 616/MUM/2007[2003-2004]Status: DisposedITAT Mumbai30 Oct 2015AY 2003-2004

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2003-04 Dcit-20(1) J.B. Eng. Works Room No.603, 6Th Flr, 797, Jesia Bldg. Jame बनाम/ Piramal Chambers, Parel Jamshed Road, Parsi Vs. Mumbai-400012 Colony, Dadar (E) Mumbai -400014 (Respondent) (Revenue) P.A. No.Aaafj5106C Revenue By Shri S. S. Kumaran (Dr) Respondent Assessee By Mr. Percy Pardiwalla,Sr. Advocate & Ms. Vasanti B. Patel

Section 143(3)

…m Capital Gains. The Assessing Officer also relied on the decisions of the Hon'ble Supreme Court in the cases of Mcdowell & Co. Ltd 154 ITR 148, CIT vs Meenakshi Mills Ltd 63 ITR 609, Workman of Associated Rubber Industry Ltd vs Associated Rubber Industry Ltd 157 ITR 77 and CIT vs Durga Prasad More 82 ITR 540 and on the decision of the Mumbai bench of ITAT in the case of Bombay Oil Industries 16 J.B. Eng. Works Ltd vs DCIT 82 ITD 626, to support his view that the transaction was a colorable device. In light of the above, the sum of Rs, 1,50,00,000/- was also held as taxable in the hands of assessee firm as arisi…