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Distributors (Baroda) PVT Ltd v Union of India and Two Ors   flag  19

[1985] INSC 145; 1986 1 SCC 43; 1985 1 SCALE 1216; 1985 1 SCR Supl 778; AIR 1985 SC 1585; [1986] SCC (Tax) 159; (1985) 155 ITR 120
Supreme Court of India
India
1st July, 1985

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Acg Associated Capsules PLTD v Cit Central-IV Mumbai [2012] INSC 101 Supreme Court of India India 8 Feb 2012 LIIofIndia flag
Cit (Central), Madras v Canara Workshops (P) Ltd , Kodialball, Mangalore [1986] INSC 131; 1986 2 SCALE 29; [1986] JT 302; 1986 3 SCC 538; 1986 3 SCR 166; AIR 1986 SC 1727 Supreme Court of India India 15 Jul 1986 LIIofIndia flag 1
Cit v Dugdh Utpadak Sahkari Sangh Ltd - Income Tax Reference [2004] INAHHC 1115 Allahbad High Court India - Allahbad 11 Oct 2004 LIIofIndia flag
Cit v Dugdh Utpadak Sahkari Sangh Ltd - Income Tax Reference [2004] INUPHC 1115 High Court of Judicature at Allahabad India 11 Oct 2004 LIIofIndia flag
Cit v M/S Dugdh Utpadak Sangh Ltd - Income Tax Reference [2004] INAHHC 1361 Allahbad High Court India - Allahbad 9 Nov 2004 LIIofIndia flag
Cit v M/S Dugdh Utpadak Sangh Ltd - Income Tax Reference [2004] INUPHC 1361 High Court of Judicature at Allahabad India 9 Nov 2004 LIIofIndia flag
Commissioner of Income Tax Tamil Nadu-v, Madras v Kotagiri Industrial Co-Operative Tea Factory Ltd , Kotagiri [1997] INSC 251 Supreme Court of India India 5 Mar 1997 LIIofIndia flag
Commissioner of Income Tax v M/S High Polymer Labs Ltd - Ita 133/2006 [2012] INDLHC 2588 High Court of Delhi India 19 Apr 2012 LIIofIndia flag
Commissioner of Income Tax v M/S Kribhco - Ita 444/2011 [2012] INDLHC 4364 High Court of Delhi India 18 Jul 2012 LIIofIndia flag
Commissioner of Income Tax v Willamson Financial Services [2007] INSC 1258 Supreme Court of India India 12 Dec 2007 LIIofIndia flag
Dhanjibhai Ramjibhai v Gujarat [1985] INSC 12; (1985) 2 SCC 5; 1985 1 SCALE 65; 1985 2 SCR 632; AIR 1985 SC 603; [1985] Lab IC 744 Supreme Court of India India 22 Jan 1985 LIIofIndia flag
HH Sir Rama Varma v Cit [1993] INSC 468; 1993 4 SCALE 315; (1993) 6 JT 183; 1994 1 SCC Supl 473; AIR 1994 SC 1904 Supreme Court of India India 2 Nov 1993 LIIofIndia flag
Hotel Balaji v Andhra Pradesh [1992] INSC 214 Supreme Court of India India 22 Oct 1992 LIIofIndia flag
Income Tax v Balika Finance - TCA 15 of 2004 [2007] INTNHC 693 High Court of Madras India - Madras 26 Feb 2007 LIIofIndia flag
Indore Development Authority and Etc v Manoharlal Etc [2019] INSC 1103 Supreme Court of India India 23 Oct 2019 LIIofIndia flag
M/S Mentha & Allied Products (P) Ltd , Rampur v CIT Lucknow - INCOME TAX REFERENCE [2005] INAHHC 1808 Allahbad High Court India - Allahbad 1 Aug 2005 LIIofIndia flag
M/S Mentha & Allied Products (P) Ltd , Rampur v CIT Lucknow - INCOME TAX REFERENCE [2005] INUPHC 1808 High Court of Judicature at Allahabad India 1 Aug 2005 LIIofIndia flag
M/S Navin Fluorine Industries, Ghaziabad v Commissioner Of Trade Tax,Ghaziabad - WRIT TAX [2007] INAHHC 14456 Allahbad High Court India - Allahbad 24 Aug 2007 LIIofIndia flag
M/S Navin Fluorine Industries, Ghaziabad v Commissioner Of Trade Tax,Ghaziabad - WRIT TAX [2007] INUPHC 14456 High Court of Judicature at Allahabad India 24 Aug 2007 LIIofIndia flag
M/S Vision Club A Division Of M/S AM Constructions v Commissioner Of Excise, UP Allahabad & Another - WRIT TAX [2004] INAHHC 871 Allahbad High Court India - Allahbad 22 Sep 2004 LIIofIndia flag
M/S Vision Club A Division Of M/S AM Constructions v Commissioner Of Excise, UP Allahabad & Another - WRIT TAX [2004] INUPHC 871 High Court of Judicature at Allahabad India 22 Sep 2004 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1922 (Cth)
Finance Act, 1953
Finance Act 1964
Finance Act, 1965
Finance Act 1968

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1968) 67 Itr 437 (1968) 67 ITR 437 circa 1968 1
[1992] SC 803 [1992] SC 803 United Kingdom - Scotland circa 1992 flag 3
Arts, Sport, Environment, Tourism and and the Antarctic Treaty (Environment Protection) Territories Legislation Amendment Act (No 2 Act 1980 United Kingdom circa 1980 flag 47
CIT v Darbhangha Marketing Co Ltd (1971) 80 ITR 72 circa 1971 2
CIT v New Great Insurance Co Ltd (1963) 90 ITR 348 circa 1963 2
CIT v South Indian Bank (1966) 59 ITR 763 circa 1966 3
Cloth Traders (P) Ltd v Addl Commr of Income Tax, Gujarat-i [1979] INSC 113; (1979) 3 SCC 538; 1979 3 SCR 984; AIR 1979 SC 1691; [1979] SCC (Tax) 246; (1979) 118 ITR 243 Supreme Court of India India 4 May 1979 LIIofIndia flag 11
Madras Auto Service v ITO (1975) 101 ITR 589 circa 1975 3
2 Act 1967 2 Act 1967 United Kingdom circa 1967 flag 8

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