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Mc Dowell & Co Ltd v the Commercial Tax Officer   flag  12

[1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649
Supreme Court of India
India
17th April, 1985

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shiv Raj Gupta v Commissioner of Income-Tax, Delhi IV [2020] INSC 443 Supreme Court of India India 22 Jul 2020 LIIofIndia flag
Rajasthan v Gotan Lime Stone Khanij Udyog and Anr [2016] INSC 57 Supreme Court of India India 20 Jan 2016 LIIofIndia flag
Vodafone International Holdings b v v Union of India & Anr [2012] INSC 60 Supreme Court of India India 20 Jan 2012 LIIofIndia flag
M/S Moriroku Ut India Pvt Ltd v UP Thru' Institutional Finance Secretary - WRIT TAX [2007] INAHHC 6333 Allahbad High Court India - Allahbad 6 Apr 2007 LIIofIndia flag
M/S Hero Motors Ltd, New Delhi Thru Its President v UP Thru' Adm (Finance & Revenue) - WRIT - C [2007] INAHHC 6332 Allahbad High Court India - Allahbad 6 Apr 2007 LIIofIndia flag
M/S Hero Motors Ltd, New Delhi Thru Its President v UP Thru' Adm (Finance & Revenue) - WRIT - C [2007] INUPHC 6332 High Court of Judicature at Allahabad India 6 Apr 2007 LIIofIndia flag
M/S Moriroku Ut India Pvt Ltd v UP Thru' Institutional Finance Secretary - WRIT TAX [2007] INUPHC 6333 High Court of Judicature at Allahabad India 6 Apr 2007 LIIofIndia flag
Icbprivate Ltd Indore v Addl Commissioner of Commercial Tax - WP--473/2002 [2007] INMPHC 6 High Court of Madhya Pradesh India - Madhya Pradesh 4 Jan 2007 LIIofIndia flag
Commissioner of Income Tax-I, Ludhiana v M/s Abhishek Industries Ltd , Ludhiana - ITA-110-2005 [2006] INPBHC 5236 High Court of Punjab and Haryana India 4 Aug 2006 LIIofIndia flag
Maharashtra Distilleries Ltd v Municipal Corporation of Aurangabad & Anr [2004] INSC 767 Supreme Court of India India 17 Dec 2004 LIIofIndia flag
Mohan Breweries & Distilleries Ltd v Commercial Tax Officer, Madras [1997] INSC 714 Supreme Court of India India 9 Sep 1997 LIIofIndia flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Vodafone Saga: Tax Planning and Corporate Veil Piercing" [2012] NALSARStuLawRw 9 Sharma, Nishant India circa 2012 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Excise Act, 1968 (Cth)
Finance Act 1965

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1990] SC 202 [1990] SC 202 United Kingdom - Scotland circa 1990 flag 4
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Chinn v Collins [1981] AC 533 United Kingdom circa 1981 LexisNexis / Westlaw flag 10
Anand Swarup Mahesh Kumar v the Commissioner of Sales Tax [1980] INSC 180; 1980 4 SCC 451; 1981 1 SCR 707; AIR 1981 SC 440 Supreme Court of India India 15 Sep 1980 LIIofIndia flag 3
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Mc Dowell & Co Ltd v Commercial Tax Officer, Vii Circle, Hyderabad [1976] INSC 259; [1977] 1 SCR 914; 1977 1 SCC 441; AIR 1977 SC 1459 Supreme Court of India India 25 Oct 1976 LIIofIndia flag 6
AB Abbul Kadir v Kerala [1976] 3 SCR 219 circa 1976 2
Commissioner of Income Tax v Sakarlal Balabhai (1972) 86 ITR 2 circa 1972 1
Jullundur Rubber Goods Manufacturers' Association v Union of India & Anr [1969] INSC 203; [1970] 2 SCR 68; 1970 2 SCC 644; AIR 1970 SC 1589 Supreme Court of India India 25 Aug 1969 LIIofIndia flag 4
Commr of Income-tax, Gujarat v Kharwar 72 ITR 603; [1969] SC 812 United Kingdom - Scotland circa 1969 flag 9
(1968) 69 Itr 186 (1968) 69 ITR 186 circa 1968 1
Mysore [1967] 1 SCR 548 circa 1967 14
In re Sea Customs Act s 20(2) [1963] INSC 156; [1964] 3 SCR 787; AIR 1963 SC 1760 Supreme Court of India India 10 May 1963 LIIofIndia flag 22
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
M/S George Oakes (P) Ltd v Madras [1961] INSC 199; [1962] 2 SCR 570; AIR 1962 SC 1037 Supreme Court of India India 28 Apr 1961 LIIofIndia flag 9
(1958) 34 Itr 888 (1958) 34 ITR 888 circa 1958 1
Jiyajeerao Cotton Mills Ltd v Commission of Income Tax and Excess Profits Tax, Bombay (1958) 34 ITR 388 circa 1958 1
"Attitude of the Legislature and the Courts to Tax Avoidance, The" (1955) 18 Modern Law Review 209 Modern Law Review United Kingdom circa 1955 HeinOnline flag 6
Paprika Ltd v Board of Trade [1944] 1 All ER 372 United Kingdom circa 1944 LexisNexis flag 15
Love v Norman Wright (Builders) Ltd [1944] 1 All ER 618 United Kingdom circa 1944 LexisNexis flag 9
Latilla v Inland Revenue Commissioners [1943] AC 377; 25 Tax Cas 107 United Kingdom circa 1943 LexisNexis / Westlaw flag 22
A-B] The Province of Madras v M/s Boddu Paidanna & Sons [1942] ECR 90 Europe circa 1942 flag 1
Howard De Walden v IRC [1942] 1 KB 389 United Kingdom circa 1942 LexisNexis / Westlaw flag 9
Province of Madras v Boddu Paidanna and Sons [1942] FCR 90 Federal Court of Australia Australia circa 1942 Legal Online / Westlaw flag 22
United Australia Ltd v Barclays Bank Ltd [1941] AC 1; [1940] 4 All ER 20 United Kingdom circa 1941 LexisNexis / Westlaw flag 266
Bank of Chettinad Ltd v Commissioner of Income-tax, Madras (1940) 8 ITR 522 circa 1940 4
Central Provinces case [1939] FCR 18 Federal Court of Australia Australia circa 1939 Legal Online / Westlaw flag 60
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Inland Revenue Commissioners v Fisher's Executors [1926] UKHL TC_10_302; [1926] AC 395; (1925) 1 KB 451; 10 Tax Cas 302; 42 TLR 340 House of Lords United Kingdom 26 Feb 1926 BAILII flag 24
798 f 801 798 F 801 circa 1925 1
CIT v A Raman & Co 67 ITR 11 circa 1925 15
E-F] Wood Polymer Ltd v Bengal Hotels Ltd 40 Company Cases 597 circa 1925 1
3 SCR 787 3 SCR 787 circa 1925 2
3 SCR 436 3 SCR 436 circa 1925 14

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