Supreme Court of India
Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City
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33 Supreme Court benches have cited this judgment.
From the headnote
Indian Income-tax Act (XI of 1922) s. 12- -Government of India Act, 1935 (26 Geo. 5 CH. 2) Seventh Schedule, List I, Item 54-Tax on capital gains, if ultra vires-Capital gains, if income -Legislative practice-Interpretation of words-Words used in Constitution Act. Section 12- of the Indian Income-tax Act, 1922 (inserted by Act XXII of 1947) which imposed tax on 'Capital gains' is not ultra vires the Government of India Act, 1935.…
Where later benches applied it
- 2019 Dr. (major) Meeta Sahai v. State of Bihar & Ors.
- 2010 Union of India v. R. Gandhi, President, Madras Bar Association
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
- 2022 M/s. Ocl India Ltd v. State of Orrisa and Ors.
- 2020 Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors.
- 2020 Vinodchandra Sakarlal Kapadia v. State of Gujarat and Ors.
- 2020 Pandurang Ganpati Chaugule v. Vishwasrao Patil Murgud Sahakari Bank Limited
- 2018 Jayant Verma & Ors. v. Union of India & Ors.
- 2011 Rajiv Sarin & Anr. v. State of Uttarakhand & Ors.
- 2010 Zameer Ahmed Latifur Rehman Sheikh v. State of Maharashtra & Ors.
- 2008 State of Maharashtra v. Bharat Shanti Lal Shah & Ors.
- 2003 Dharam Dutt and Ors. v. Union of India and Ors.
- 1997 Mis. R.S. Rekhchand Mohota Spinnikg and Weaving Mills Ltd. v. State of Maharashtra
- 1996 Union of India and Anr. Etc. Etc. v. A. Sanyasi Rao and Ors. Etc. Etc.
- 1996 Indian Aluminium Co. Etc. Etc. v. State of Kerala and Ors.
- 1993 State of Haryana and Ors. v. Sant Lal and Anr.
- 1993 Commissioner of Wealth Tax v. Dr. Karan Singh and Others Etc.
- 1992 S. Ganapathraj Surana and Ors. Etc. Etc. v. State of Tamil Nadu Etc. Etc.
- 1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors.
- 1989 Elel Hotels and Investments Limited and Anr. Etc. Etc. v. Union of India
- 1986 Umaji Keshao Meshram & Ors. v. Radhikabai W/o Anandrao Banapurkar & Anr.
- 1985 I.T.C. Ltd. Etc. v. State of Karnataka & Ors.
- 1981 Bhagwan Dass Jain v. Union of India
- 1977 Vishnu Agencies (pvt.) Ltd. Etc. v. Commercial Tax Officer & Ors. Etc.
- 1970 The Check Post Officer & Ors. v. K. P. Abdulla Bros.
- 1967 Maneklal Chhotalal & Ors. v. M. G. Makwana & Ors.
- 1964 Seth Banarsi Das Etc. v. Wealth Tax Officer, Special Circle Meerut, Etc.
- 1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay
- 1962 Travancore Rubber & Tea Co. Ltd. & Anr. v. State of Kerala & Anr.
- 1960 Diamond Sugar Mills Ltd., and Another v. The State of Uttar Pradesh and Another
- 1959 The Western India Theatres Ltd. v. The Cantonment Board, Poona, Cantonment
Of those, 2 relied on · 2 referred to · 29 mentioned
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