Section 21 of the Income Tax Act

The decision most relied on for Section 21 is Bharat Sanchar Nigam Ltd. v. Tata Communication Ltd. (2022 SCC OnLine SC 1280), cited in 3 of the 35 judgments on BharatTax that turn on this section.

Leading authorities on Section 21

Bharat Sanchar Nigam Ltd. v. Tata Communication Ltd.
2022 SCC OnLine SC 1280 · 2022 · Reported
3
citing judgments

Judgments on Section 21

Inspector of Customs, Akhnoor J & K vs. Yash Pal

The appeal is dismissed

Crl.A. No.-000447-000447 - 2009Supreme Court06 Mar 2009
Section 108Section 110Section 313Section 342Section 41(2)

M/S. Binani Industries Limited vs. Assistant Commissioner of Commercial Taxes, VI Circle, Bangalore and Ors

The appeals are allowed

CIVIL APPEAL No. 1784/2007Supreme Court04 Apr 2007

Bench: 2 Judges

Section 21Section 3Section 5

L.T.C. Bhadrachalam Paperboards and Anr vs. Mandal Revenue Officer, Andhra Pradesh and Ors

CIVIL APPEAL No. 11821/1966Supreme Court09 Sept 1996

Bench: State Legislature-Held : Requirement Of 'Laying' Was Not Mandatory-- Such Requirement Was One F O= Of Legislative Control Over Subordinate Legis- Lation. D E F Andhra Pradesh General Clauses Act, 1891: Section 21. Order/Mle-Requirement Of Publication Of-Jn Official Gazette-Held: G Mandatory-Object Of Publication In Official Gazette Not Merely To Give Inf O=Ation To Public-But Was Official Confi=Ation Uf Such Order/Mle-Lt Is Also Official Version Of Order/Mle & Could Be Relied Upon By Courts Under S. 83 Evidence Act-To Call Such Requirement As Dispensable Was Unaccep- Table-Evidence Act, 1872, S.83. H 643.

Section 11Section 11(1)Section 21

Nagarmal Baijnath vs. Commissioner of Income Tax

CIVIL APPEAL No. 156/1979Supreme Court26 Mar 1993

Bench: 2 Judges

Section 21Section 44Section 66(1)

Kundan Lal Srikishan Mathura (U.P.) vs. Commissioner of Sales Tax, U.P. and Another

In the result we set aside

CIVIL APPEAL No. 625/1986Supreme Court03 Feb 1987

Bench: 2 Judges

Section 2Section 21

H.M.M Limited vs. Director of Entry Tax, West Bengal & Others

CIVIL APPEAL No. 861/1980Supreme Court15 Apr 1983

Bench: 3 Judges

Section 37

Commr. of Wealth Tax, Madras & Ors vs. Late R. Sridharan by L.Rs

In the result, we find no merit in these app~als which

CIVIL APPEAL No. 1399/1970Supreme Court29 Apr 1976

Bench: 5 Judges

Section 21

The Commissioner of Sales Tax, U.P vs. Mis. Bhagwan Industries (P) Ltd. Lucknow

CIVIL APPEAL No. 2032/1969Supreme Court10 Oct 1972

Bench: 3 Judges

Section 21

Income-Tax Officer, Gorakhpur vs. Ram Prasad and Ors

CIVIL APPEAL No. 257/1969Supreme Court28 Aug 1972

Bench: 3 Judges

Section 14Section 44

The Commissioner of Excess Profits Tax, Madras vs. N. M. Rayaloo Iyer & Sons

CIVIL APPEAL No. 494/1958Supreme Court08 Dec 1960

Bench: 3 Judges

M/S. S. C. Cambatta & Co. Private Ltd vs. The Commissioner of Excess Profits Tax, Bombay

CIVIL APPEAL No. 776/1957Supreme Court30 Nov 1960

Bench: 3 Judges

E. M. Muthappa Chettiar vs. The Income-Tax Officer Special Circle, Coimbatore

CIVIL APPEAL No. 107/1956Supreme Court21 Sept 1960

Bench: 5 Judges

Narain Swadeshi Weaving Mills vs. The Commissioner of Excess Profits Tax

CIVIL APPEAL No. 145/1953Supreme Court25 Oct 1954

Bench: 5 Judges

Section 10Section 2(5)Section 21Section 5Section 66(1)

Kshetr.A Mohan-Sannyasi. Charan Sadhukhan vs. Commissioner of Excess Profits Tax, West Bengal

Appeal is dismissed

CIVIL APPEAL No. 173/1952Supreme Court20 Oct 1953

Bench: 5 Judges

For Appellant: G. H. RajadhyakshaFor Respondent: S. Subra.manian
Section 21Section 66(1)Section 8

K. M. S. Lakshmanier and Sons vs. Commissioner of Income Tax and Excess Profits Tax, Madras

In the result we set aside the order of the court below

CIVIL APPEAL No. 71/1952Supreme Court23 Jan 1953

Bench: 5 Judges

Section 21
Section 21 of the Income Tax Act — Case Laws | BharatTax