Y.P. Chawla v. M.P. Tiwari

2 SCC 672Reported decision1954#19721 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Judgments citing Y.P. Chawla v. M.P. Tiwari

Vinubhai Mohanlal Dobaria vs. Chief Commissioner of Income Tax

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

…Page 39 of 59 52. The effect and scope of the Explanation to Section 279, which was inserted vide the Finance Act, 1991 (Act 2 of 1991) was explained by this Court in the case of Y.P. Chawla v. M.P. Tiwari reported in (1992) 2 SCC 672. It was observed therein that the Explanation serves as a proviso to Section 279(2) of the Act, meaning thereby that the exercise of power under this section by the Commissioner must adhere to the periodically issued instructions by the Board. The Explanation grants the Board the authority to issue orders, instructions, or directions concernin…

Pr. Commissioner Oflncome Tax -21 vs. M/S.Remfry&Sagar

ITA/199/2017HC Delhi31 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 37

…before us for each case has been decided on its peculiar facts. Some broad principles can, however, be deduced from what the learned Judges have laid down from time to time. They are as follows: 8 (1954) 2 SCC 672 Digitally Signed By:KAMLESH KUMAR Signing Date:31.01.2025 18:41:55 Signature Not Verified ITA 199/2017 & ITA 449/2022 Page 21 of 27 (1) Outlay is deemed to be capital when it is made for the initiation of a business, for extension of a business, or for a substantial replacement of equipment : vid…

Pr. Commissioner Oflncome Tax -21 vs. M/S.Remfry&Sagar

ITA-199/2017HC Delhi31 Jan 2025
Section 37

…before us for each case has been decided on its peculiar facts. Some broad principles can, however, be deduced from what the learned Judges have laid down from time to time. They are as follows: 8 (1954) 2 SCC 672 Digitally Signed By:KAMLESH KUMAR Signing Date:31.01.2025 18:41:55 Signature Not Verified ITA 199/2017 & ITA 449/2022 Page 21 of 27 (1) Outlay is deemed to be capital when it is made for the initiation of a business, for extension of a business, or for a substantial replacement of equipment : vid…

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bhawan . Through Its Sr. Manager (F and A) vs. Commissioner of Central Excise Raipur

C.A. No.-002150-002150 - 2012Supreme Court07 Dec 2015
Section 11ASection 4

…circumstances. These are: (a) CCE v. SKF India Ltd.1 (b) CCE v. International Auto Limited.2 12. In SKF India Ltd. case, the assessee was engaged in the manufacture and sale of ball bearings and textile machine parts. 1 (2009) 13 SCC 461 2 (2010) 2 SCC 672 Civil Appeal No. 2150 of 2012 & Ors. Page 9 of 29 Page 10 JUDGMENT 10 It sold goods manufactured by it on certain prices on payment of excise duty leviable on the price on which the goods were sold. Later on, there was a revision of prices with retrospective effect. Following the revision the assessee raised supplementary invoices on its bu…

Y.P. Chawla v. M.P. Tiwari (2 SCC 672) — Cited in 4 Judgments | BharatTax