Supreme Court of India
Shiv Raj Gupta v. Commissioner of Income-tax, Delhi-iv
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961 – ss.28(ii)(a) and 260- – Payment made as non-competition fee – Taxability of – Appellant was the chairman and Managing director of a Company-CDBL – SWC group entered into a MOU with the appellant and paid the entire sale consideration to the appellant for the said Company-CDBL – Consequent to which, appellant handed over physical possession, management and control of the said brewery and distillery of CDBL – By a deed of Covenant, Rs.
Authorities it was built on
- 1997 Kshitish Chandra Purkait v. Santosh Kumar Purkait
- 2012 Vodafone International Holdings B.V. v. Union of India & Anr.
- 1985 Mc Dowell & Company Limited v. The Commercial Tax Officer
- 2014 Biswanath Ghosh (dead) by Lrs. and Others v. Gobinda Ghosh Alias Gobindha Chandra Ghosh and Others
- 1968 J. K. Woollen Manufacturers v. Commissioner of Income-tax, U.P.
- 2006 S.A. Builders Ltd. v. Commissioner of Income Tax (appeals) Chandigarh and Anr.
- 1967 Commissioner of Income-tax, Bombay v. M/s. Walchand & Co. (pvt.) Ltd., Bombay
- 1976 C.L.T., Punjab Haryana, J & K, H.P. & Union Territory of Chandigarh v. Panipat Woollen & General Mills. Co. Ltd., Chandigarh
- 1977 Shahzada Nand & Sons v. The Commissioner of Income Tax, Patiala
- 2011 Guffic Chem P. Ltd. Etc. v. C.L.T., Belgaum & Anr.
Where later benches applied it
Of those, 1 distinguished
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.