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
9
citing judgments
PCIT v. Salarpuria Simplex Dwelling LLP
143 Taxmann.com 35 · 2022 · High Court
6
citing judgments
Baldev Singh v. ITO
104 Taxmann.com 99 · 2019 · High Court
5
citing judgments

Judgments on Section 34

Income - Tax Officer, Tuticorin vs. T. S. Devinath Nadar & Ors

CIVIL APPEAL No. 2154/1966Supreme Court25 Oct 1967

Bench: 5 Judges

Straw Products Ltd vs. Income-Tax Officer, Bhopal & Ors

The appeal is allowed and the order passed by the High Court

CIVIL APPEAL No. 303/1967Supreme Court20 Oct 1967

Bench: 7 Judges

Section 6

Bhanji Bagawandas vs. Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 1984/1966Supreme Court18 Jul 1967

Bench: 3 Judges

The Vith Income-Tax Officer, City Circle 11-A, Bangalore vs. K.Y. Pillaiah & Sons

The appeal is allowed

CIVIL APPEAL No. 2177/1966Supreme Court18 Jul 1967

Bench: 3 Judges

Esthuri Aswanthiah vs. Commissioner of Income-Tax, Mysore

The appeal is dismissed

CIVIL APPEAL No. 631/1966Supreme Court18 Apr 1967

Bench: 3 Judges

T. N. K. Govindarajulu Chetty vs. Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 1425/1966Supreme Court17 Apr 1967

Bench: 3 Judges

The Commissioner of Income-Tax, Andhra Pradesh, Hyderabad vs. K. Adinarayana Murty

CIVIL APPEAL No. 632/1966Supreme Court03 Apr 1967

Bench: 3 Judges

Commissioner of Income-Tax, Punjab vs. Daulat Ram Khanna

CIVIL APPEAL No. 580/1966Supreme Court29 Mar 1967

Bench: 3 Judges

Section 34

Kantamani Venkata Narayana & Sons vs. First Additional Income-Tax Officer, Rajahmundry

CIVIL APPEAL No. 154/1966Supreme Court27 Oct 1966

Bench: 3 Judges

Joint Family of Udayan Chinubhai Etc vs. Commissioner of Income-Tax, Gujarat

CIVIL APPEAL No. 946/1965Supreme Court14 Oct 1966

Bench: 3 Judges

Section 25A(3)Section 34

Commissioner of Income-Tax, Calcutta vs. Bidhu Bhushan Sarkar (Dead) Through His Legal Representative Mihir Kumar Sarkar

CIVIL APPEAL No. 401/1965Supreme Court03 Oct 1966

Bench: 3 Judges

S. Narayanappa & Ors vs. Commissioner of Income-Tax, Bangalore

CIVIL APPEAL No. 562/1965Supreme Court27 Sept 1966

Bench: 3 Judges

Section 22(4)

Commissioner of Income-Tax, Patiala & Ors vs. M/S. Shahzada Nand & Sons & Ors

In the result, the order of the High Court is set aside and the

CIVIL APPEAL No. 494/1964Supreme Court19 Jan 1966

Bench: 3 Judges

Income-Tax Officer, A-Ward, Lucknow vs. Bachulal Kapoor

In the result. the order of the High Court is set aside and

CIVIL APPEAL No. 638/1961Supreme Court14 Dec 1965

Bench: 3 Judges

Parimisetti Seetharamamma vs. Commissioner of Income-Tax, Hyderabad

CIVIL APPEAL No. 201/1964Supreme Court21 Apr 1965

Bench: 3 Judges

Commissioner of Income-Tax, New Delhi vs. Rao Thakur Narayan Singh

In the result, the appeal fails and is dismissed with costs

CIVIL APPEAL No. 954/1963Supreme Court30 Oct 1964

Bench: 3 Judges

Commissioner of Income-Tax, Madras vs. S. Raman Chettiar

In the result we agree with the High Court that the question

CIVIL APPEAL No. 1096/1963Supreme Court27 Oct 1964

Bench: 3 Judges

Section 22(3)

Padmavati R. Saraiya and Others vs. Commissioner of Income-Tax Bombay City-1

In the result, all the appeals fail

CIVIL APPEAL No. 704/1963Supreme Court22 Sept 1964

Bench: 3 Judges

Section 2(15)

Commissioner of Income-Tax Kerala and Coimbatore vs. Krishna Warriar

In the result, the appeals fail and are dismissed with

CIVIL APPEAL No. 606/1963Supreme Court29 Apr 1964

Bench: 3 Judges

Dr. Shamlal Narula vs. Commissioner of Income-Tax, Punjab

In the result, the appeal fails and is dismissed with

CIVIL APPEAL No. 503/1963Supreme Court09 Apr 1964

Bench: 3 Judges