Section 8 of the Income Tax Act

The decision most relied on for Section 8 is DIT v. Balaji Shipping UK Ltd. (253 CTR 460), cited in 18 of the 100 judgments on BharatTax that turn on this section.

Leading authorities on Section 8

DIT v. Balaji Shipping UK Ltd.
253 CTR 460 · 2012 · High Court
18
citing judgments

Receipts from slot chartering are considered shipping income eligible for beneficial provisions of a tax treaty, as slot hire agreements are directly or indirectly connected and an integral part of the enterprise's business of operating ships.

Mahimananda Mishra v. ACIT
343 ITR 350 · 2012 · High Court
13
citing judgments

Deemed dividend under section 2(22)(e) is taxable in the hands of an individual shareholder, not in the hands of a firm in which the shareholder is a partner, if the firm itself is not a shareholder in the lending company.

DIT (International Taxation) v. Safmarine Container Lines
367 ITR 209 · 2014 · High Court
7
citing judgments

Judgments on Section 8

United Airlines vs. DDIT Non- Resident, Circle

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

United Airlines vs. DDIT Non- Resident, Circle

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

United Airlines vs. DCIT, Non Resident Cir

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

United Airlines vs. DCIT, Non Resident Cir

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

The Income Tax Officer, Circle I (2), Kumbakonam & Anr vs. V. Mohan & Anr

CIVIL APPEAL No. 8592/2010Supreme Court14 Dec 2021

Bench: 2 Judges

Section 2Section 2(2)Section 2(2)(a)Section 2(2)(b)Section 2(2)(d)Section 2(2)(e)Section 6Section 6(1)Section 6(2)Section 8

M/S Prashanti Affiliates vs. State of Karnataka

In the result, the revision petition is dismissed

STRP/9/2020HC Karnataka17 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12(3)Section 21(2)Section 23(1)Section 5

Commissioner of Income Tax vs. Shri V.Madhusudhan

In the result, the petition stands dismissed

ITA/124/2014HC Karnataka24 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 55Section 8

Official Liquidator

In the result, the revision petition is dismissed

OLR/9/2020HC Karnataka04 Feb 2021

Bench: S SUNIL DUTT YADAV

Section 12(3)Section 21(2)Section 23(1)Section 5

M/S. Green Orchard Farm Houses, Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 2(2), Bangalore

In the result, this appeal of the assessee is dismissed

ITA 202/BANG/2020[2010-11]Status: DisposedITAT Bangalore22 Oct 2020AY 2010-11

Bench: Shri A. K. Garodia & Shri George George K.Assessment Year : 2010 – 11 M/S Green Orchard Farm Houses, No. 10/1, Lakshminarayana Complex, Dcit Circle – 2 (2), Palace Road, Vs. Bengaluru Bangalore – 560052 Pan : Aagfg4507Q Appellant Respondent Assessee By : Smt. Sheetal Borkar, Advocate Revenue By : Shree Binod Kumar Singh, Cit Dr Date Of Hearing : 07.10.2020 Date Of Pronouncement : 22.10.2020 O R D E R Per Arun Kumar Garodia, A. M.: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit (A) – 11 Bengaluru Dated 06.01.2020. 2. The Assessee Has Raised Following Grounds :-

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shree Binod Kumar Singh, CIT DR
Section 234B

The Principal Commissioner of Income Tax vs. M/S. North Malabar Gramin Bank

ITA/41/2016HC Kerala23 Sept 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 25(1)Section 25ASection 8

DCIT, New Delhi vs. M/S. Maharishi Ayurveda Products Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 5877/DEL/2014[2011-12]Status: DisposedITAT Delhi20 Sept 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: NoneFor Respondent: Ms Rinku Singh,Sr.DR
Section 2(22)(e)Section 8

Vithaldas Jagannath Khatri (D) Through Smt. Shakuntala Alias Sushma vs. The State of Maharashtra Revenue and Forest Department

C.A. No.-006006-006006 - 2009Supreme Court29 Aug 2019

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN

Section 10Section 8

Sakhi-Saheli Micorfinance Forum, Jaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result, the appeal filed by the assessee is allowed for

ITA 883/JPR/2018[2018-19]Status: DisposedITAT Jaipur13 May 2019AY 2018-19
For Appellant: Shri G. M. Mehta (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 12ASection 2(15)Section 8

Dineshchandra Bhagwandas Jariwala vs. Income Tax Officer TDS 2

SCA/2964/2019HC Gujarat16 Apr 2019

The Pr. Commissioner of Income Tax -4 vs. Galgotia Books & Department Store Pvt. Ltd

The appeals are allowed

ITA/1076/2018HC Delhi28 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 25Section 4Section 42Section 5Section 8Section 9

The Pr Commissioner of Income Tax vs. M/S Aruba Networks India

In the result, the petition stands dismissed

ITA/323/2017HC Karnataka08 Aug 2018

Bench: Going To The Merits Of The Case & Consequently Whether Or Not The Tribunal’S Order Is Vitiated & Hence Unsustainable In Law?

Section 34Section 55Section 55(1)Section 8

Noor Ahmed Khan vs. The Joint Director

Accordingly, writ petitions are hereby dismissed

WP/63381/2016HC Karnataka16 May 2018

Bench: The Hon’Ble Mr.Justice Budihal R.B.

Section 13Section 13(2)Section 482

The Commissioner of Income Tax vs. M/S Ranjit Projects Pvt Ltd

In the result, all Tax Appeals are dismissed

TAXAP/426/2018HC Gujarat02 May 2018
Section 2Section 80I

Smt Latha H M vs. Dr Ravindranath H M

In the result, the petition stands dismissed

RPFC/124/2014HC Karnataka27 Apr 2018

Bench: H.B.PRABHAKARA SASTRY

Section 55Section 8

Nemi Chand Meena, Jaipur vs. ITO, Jaipur

In the result, all the appeals of the assessees are allowed for statistical purposes

ITA 423/JPR/2016[2006-07]Status: DisposedITAT Jaipur04 Apr 2018AY 2006-07
For Appellant: Shri Mahesh Gehlot (Adv.)For Respondent: Smt. Seema Meena (JCIT)
Section 10Section 142(1)Section 147Section 148Section 4Section 8