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Cit , Trivandrum v M/S Anand Theatres   flag 

[2000] INSC 332
Supreme Court of India
India
12th May, 2000

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)
Finance Act, 1971 s32, s41, s43
Finance Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
CIT v Taj Mahal Hotel (1971) 82 ITR 44 circa 1971 14
Margrett v Lowestoft Water & Gas Co (1935) 19 Tax Cas 481 United Kingdom circa 1935 flag 13
Jarrold v John Good and Sons Ltd 40 Tax Cas 681 United Kingdom circa 1969 flag 9
Scientific Engineering House Pvt Ltd v CIT, Andhra Pradesh (1986) 157 ITR 86 circa 1986 8
Benson v Yard Arm Club Ltd (1979) 53 Tax Cas 67 United Kingdom circa 1979 flag 8
53 Itr 165 53 ITR 165 circa 1969 7
CIT v Sri Krishna Bottles Pvt Ltd (AP) (1989) 175 ITR 154 circa 1989 6
(1975) 100 Itr 155 (1975) 100 ITR 155 circa 1975 5
CA; Inland Revenue Commissioners v Barclay, Curle & Co Ltd (1970) 76 ITR 62 circa 1970 4
1 WLR 675 1 WLR 675 United Kingdom circa 1969 LexisNexis / Westlaw flag 4
1 WLR 215 1 WLR 215 United Kingdom circa 1969 LexisNexis / Westlaw flag 4
Commissioner of Income Tax v Dr BVenkata Rao (2000) 243 ITR 81 circa 2000 3
Commissioner of Income Tax v Venkata Rao (Dr) (B) (1993) 202 ITR 303 circa 1993 3
S K Tulsi and Sons v CIT (1991) 187 ITR 685 circa 1991 3
Benson v Yard Arm Club Ltd (1979) 2 All ER 336 United Kingdom circa 1979 LexisNexis flag 3
Commissioners of Inland Revenue v Barclay Curle & Co Ltd [1969] SC (HL) 30 House of Lords United Kingdom - Scotland circa 1969 flag 3
Dixon v Fitch's Garage Ltd 50 Tax Cas 509 United Kingdom circa 1969 flag 3
216 Itr 145 216 ITR 145 circa 1969 2
1 WLR 347 1 WLR 347 United Kingdom circa 1969 LexisNexis / Westlaw flag 2
1 WLR 322 1 WLR 322 United Kingdom circa 1969 LexisNexis / Westlaw flag 2
1 WLR 214 1 WLR 214 United Kingdom circa 1969 LexisNexis / Westlaw flag 2
CIT v Lawly Enterprises (P) Ltd (1997) 225 ITR 154 circa 1997 1
Commissioner of Income-Tax, Punjab Jammu & Kashmir v M/S Alps Theatre, Patiala [1967] INSC 64; 1967 3 SCR 181; AIR 1967 SC 1437 Supreme Court of India India 15 Mar 1967 LIIofIndia flag 1
242 Itr 514 242 ITR 514 circa 1969 1
231 Itr 492 231 ITR 492 circa 1969 1
226 Itr 561 226 ITR 561 circa 1969 1
217 Itr 622 217 ITR 622 circa 1969 1
202 Itr 302 202 ITR 302 circa 1969 1
Leela Movies v CIT 191 ITR 113 circa 1969 1
190 Itr 575 190 ITR 575 circa 1969 1
137 Itr 574 137 ITR 574 circa 1969 1
134 Itr 330 134 ITR 330 circa 1969 1
129 Itr 728 129 ITR 728 circa 1969 1
117 Itr 15 117 ITR 15 1
116 Itr 404 116 ITR 404 circa 1969 1
110 Itr 281 110 ITR 281 circa 1969 1

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