What is the leading case on Section 34 of the Income Tax Act?

CIT v. Lanco Industries Ltd. (242 ITR 357) is the decision most relied on for Section 34, cited in 9 judgments.

Which cases are most cited on Section 34?

CIT v. Lanco Industries Ltd. (242 ITR 357) — 9 citing judgments; PCIT v. Salarpuria Simplex Dwelling LLP (143 Taxmann.com 35) — 6 citing judgments; Baldev Singh v. ITO (104 Taxmann.com 99) — 5 citing judgments.

How many judgments are there on Section 34?

BharatTax indexes 288 ITAT, High Court and Supreme Court judgments that turn on Section 34 of the Income Tax Act, 1961.

Section 34 of the Income Tax Act

The decision most relied on for Section 34 is CIT v. Lanco Industries Ltd. (242 ITR 357), cited in 9 of the 288 judgments on BharatTax that turn on this section.

Leading authorities on Section 34

CIT v. Lanco Industries Ltd.

242 ITR 357 · 2000 · High Court

citing judgments

PCIT v. Salarpuria Simplex Dwelling LLP

143 Taxmann.com 35 · 2022 · High Court

citing judgments

Baldev Singh v. ITO

104 Taxmann.com 99 · 2019 · High Court

citing judgments

Judgments on Section 34

Joint Commi. of Income-Tax vs. Parshwanath Housing Financing Corporation Ltd

In the result, we hold that even when

TAXAP/250/2002HC Gujarat01 Dec 2014

Lalita Ashwin Jain vs. Income Tax Officer

In the result, Special Civil Application fails

SCA/1626/2014HC Gujarat25 Mar 2014

Section 131Section 143Section 147Section 148

Commissioner of Income Tax Delhi-VI vs. Tyagi Anand & Co. Pvt Ltd

ITA/219/2013HC Delhi11 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11Section 34Section 9

Commissioner of Income Tax vs. Vani Educational Society

ITTA/358/2013HC Telangana23 Aug 2013

M/S Crompton Greaves Ltd vs. M/S Annapurna Electronics

In the result, the following;

WP/12465/2010HC Karnataka20 Aug 2013

Bench: The Hon’Ble Mr. Justice A S Bopanna

Section 19Section 2Section 34Section 6(2)

Commissioner of Income Tax, Bilaspur vs. Income Tax App.Tribunal, Jabalpur and Anr

TAXC/10/2006HC Chhattisgarh08 May 2013

Section 143(1)Section 143(3)Section 147Section 148Section 260ASection 271(1)(c)Section 32(2)(iii)

Sri M V Subba Rao vs. Land Acquisition Officer/Asst. Commissioner

Accordingly, the writ petition is dismissed

WP/753/2008HC Karnataka28 Feb 2013

Bench: The Hon’Ble Mr.Justice N.Kumar Writ Petition No. 753 Of 2008 (La-Res) Between: 1. Sri M. V. Subba Rao S/O Rattayya Age 76 Years 2. Sri M.M.G. Prasad S/O M.V. Subba Rao Age 50 Years Both Residing At Singapore Village Taluk Sindhnoor District Raichur ...Petitioners (By Sri Y. Varadaraj & A.M. Nagaral, Advocates) And: 1. Land Acquisition Officer/ Lingasagur Dist. Raichur ®

Section 18(1)Section 28Section 4(1)

M/S Canfin Homes Limited vs. The Asst. Commissioner of Income-Tax

The appeals are disposed off accordingly

ITA/1126/2006HC Karnataka26 Sept 2012

Bench: The Hon’Ble Mr.Justice Ravi Malimath & The Hon’Ble Mr.Justice K.Somashekar Criminal Appeal No.1126 Of 2006 Connected With Criminal Appeal No.1167 Of 2006 In Criminal Appeal No.1126 Of 2006: Between 1. Praveen Murthy, S/O. Shubha Murthy, Aged 35 Years, Christian, Patanjak Nursing Home, Working As Lab Technician, R/O. Venkataramana Badavane, Chitradurga. 2. Pankaja @ Pinki, W/O. Praveen Murthy, Aged 39 Years, Working As Receptionist, In Naveen Rigency Hotel, R/At Venkataramana Badavane, Chitradurga. ... Appellants (By Sri. M. J. Peerjade, Adv.) & The State Of Karnataka

Section 302Section 34Section 374(2)Section 392Section 457