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Cit v M/S SMS Nath - Income Tax Reference   flag 

[2005] INUPHC 7645
High Court of Judicature at Allahabad
India
16th December, 2005

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Act, 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Bank of England v Vagliano Brothers [1891] UKLawRpAC 6; [1891] AC 107; 60 LJQB 145; 7 TLR 333; 64 LT 353; 55 JP 676 United Kingdom 5 Mar 1891 CommonLII flag 201
Punjab Land Development and Reclamation Corporation Ltd , Cha v Presiding Officer, Labour Court, Chandigarh [1990] INSC 190; (1990) 3 SCC 682; [1990] 3 SCR 111; 1990 1 SCALE 878; 1990 2 JT 489; [1991] SCC (L & S) 71 Supreme Court of India India 4 May 1990 LIIofIndia flag 44
Kedarnath Jute Manufacturing Co v Commercial Tax Officer, Calcutta [1965] INSC 92; [1965] 3 SCR 626; AIR 1966 SC 12 Supreme Court of India India 2 Apr 1965 LIIofIndia flag 15
Calcutta Tramways Co Ltd v the Corporation of Calcutta [1965] INSC 65; 1965 3 SCR 354; AIR 1965 SC 1728 Supreme Court of India India 12 Mar 1965 LIIofIndia flag 9
CA ABraham v Income-tax Officer, Kottayam 41 ITR 425 circa 1991 15
CIT v A W Figgies and Co (1953) 24 ITR 405 circa 1953 9
CIT v S v Angidi Chettiar (1962) 44 ITR 739 circa 1962 11
(2005) 276 Itr 382 (2005) 276 ITR 382 circa 2005 2
(1988) 169 Itr 761 (1988) 169 ITR 761 circa 1988 5
Commissioner of Income Tax v Ram Jas Rai Askaran Das (1996) 218 ITR 18 circa 1996 4
Air 1985 SC 582 AIR 1985 SC 582 Supreme Court of India India circa 1985 flag 36
Dulichand Laxminarayan v CIT (1956) 29 ITR 535 circa 1956 8
(1992) 196 Itr 346 (1992) 196 ITR 346 circa 1992 2
Feroze N Dotiwala v P M Wadhwani [2003] 1 SCC 433 circa 2003 8
(2003) 261 Itr 200 (2003) 261 ITR 200 circa 2003 2
(1969) 74 Itr 67 (1969) 74 ITR 67 circa 1969 6
(2004) 1 SCC 574 (2004) 1 SCC 574 circa 2004 4
Laxminarayan R Bhattad v Maharashtra (2003) 5 SCC 413 circa 2003 45
Air 1966 SC 459 AIR 1966 SC 459 Supreme Court of India India circa 1966 flag 2
Madras and Southern Maharatta Rly Co Vs Bezwada Municipality AIR 1944 PC 71 Privy Council India circa 1944 flag 16
Basant Behari Gopal Behari and Co 172 ITR 662 circa 1991 5
(1964) 51 Itr 807 (1964) 51 ITR 807 circa 1964 2
Air 1966 SC 1295 AIR 1966 SC 1295 Supreme Court of India India circa 1966 flag 6
Union of India v Sanjay Kumar Jain (2004) 6 SCC 708 circa 2004 8
Rao Bahadur Ravulu Subba Rao v Commissioner of Income Tax, Madras 30 ITR 163 circa 1991 9
Badri Narain Kashi Prasad v Addl CIT (1978) 115 ITR 858 circa 1978 5
CIT Vs Indralok Picture Palace (1991) 188 ITR 730 circa 1991 5

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