← All Phrases

“Section 97(13)”

Section References (mined)Section 97Section 97(13)1 judgments

The decision most relied on for Section 97(13) is CBDT v. Oberoi Hotels India (P.) Ltd. (97 Taxmann 453), cited in 38 judgments on BharatTax.

Leading authorities on Section 97(13)

CBDT v. Oberoi Hotels India (P.) Ltd.
97 Taxmann 453 · 1998 · Supreme Court
38
citing judgments

The Supreme Court decision in CBDT v. Oberoi Hotels India (P.) Ltd. is not applicable to cases concerning the denial of approval under Section 80-O of the Act when services were provided to a non-resident, as the facts and context of that decision are different.

Judgments citing Section 97(13)

Ramesh Jaisinghani, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -5(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 980/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 244ASection 50(2)(ec)Section 55(2)(aa)Section 55(2)(ac)Section 55(2)(as)Section 56(2)(ac)

outset without entering section 45 read with section 48 of the Act because of being taxable securities transaction under section 97(13) of Finance (No.2) Act, 2004 on which STT is paid Note 2 31 Ramesh Jaisinghani This category did not exist during the period and came into being ... year 2012 through SEBI Circular dated 1 February 2012. As such, no question of it being a taxable securities transaction under section 97(13) of the Finance (No. 2) Act, 2004. Note 2.1. Exempt under section 10(38) of the Act at the outset without entering section 45 read with