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Commissioner of Income Tax-I, Ludhiana v M/s Abhishek Industries Ltd , Ludhiana - ITA-110-2005   flag 

[2006] INPBHC 5236
High Court of Punjab and Haryana
India
4th August, 2006

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"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
(1966) 60 Itr 253 (1966) 60 ITR 253 circa 1966 2
(1985) 152 Itr 39 (1985) 152 ITR 39 circa 1985 1
(1996) 222 Itr 418 (1996) 222 ITR 418 circa 1996 1
(2001) 251 Itr 332 (2001) 251 ITR 332 circa 2001 1
(2001) 251 Itr 427 (2001) 251 ITR 427 circa 2001 4
(2001) 251 Itr 843 (2001) 251 ITR 843 circa 2001 1
(2004) 269 Itr 535 (2004) 269 ITR 535 circa 2004 1
(2005) 272 Itr 1 (2005) 272 ITR 1 circa 2005 1
[1984-1] All Er 530 [1984-1] All ER 530 United Kingdom circa 1984 LexisNexis flag 1
British Railways Board v Herrington [1972] UKHL 1; [1972] AC 877; [1972] 1 All ER 749; 1972 2 WLR 537 House of Lords United Kingdom 16 Feb 1972 BAILII flag 264
CIT v Camco Colour Co (2002) 254 ITR 565 circa 2002 7
CIT v Hero Cycles P Ltd (1997) 228 ITR 463 circa 1997 16
CIT v Motor General Finance Ltd (2002) 254 ITR 449 circa 2002 1
Commissioner of Income Tax v Britannia Industries Ltd (2006) 280 ITR 525 circa 2006 1
Commissioner of Income Tax v Dusadh Industries 162 ITR 784 circa 1972 3
Commissioner of Income Tax v HR Sugar Factory (1991) 190 ITR 643 circa 1991 5
Commissioner of Income Tax v HR Sugar Factory Pvt Ltd (1991) 187 ITR 363 circa 1991 9
Commissioner of Income Tax v Saraya Sugar Mills (P) Ltd (1993) 201 ITR 181 circa 1993 5
Commissioner of Income Tax v Sujanni Textiles (P) Ltd (1997) 225 ITR 560 circa 1997 1
Commissioner of Income-Tax and Anr 277 ITR 549 circa 1972 2
Commissioner of Income-Tax v Balarampur Chini Mills Ltd (1999) 238 ITR 445 circa 1999 4
Commissioner of Income-Tax v Blaze Advertising (Delhi) Pvt Ltd (2002) 255 ITR 460 circa 2002 3
Commissioner of Income-tax v Chhindwara Fuels (2000) 245 ITR 9 circa 2000 2
Commissioner of Income-Tax v Milk Food Ltd (2006) 280 ITR 331 circa 2006 1
Commissioner of Income-Tax v MSVenkateswaran (1996) 222 ITR 163 circa 1996 1
Commissioner of Income-tax v Orissa Cement Ltd (2001) 252 ITR 878 circa 2001 1
Commissioner of Income-tax v PGanu Rao and Sons (1990) 185 ITR 324 circa 1990 1
Commissioner of Income-Tax v Pithwa Engg Works (2005) 276 ITR 519 circa 2005 4
Commissioner of Income-Tax v Ponni Sugars and Chemicals Ltd (2003) 260 ITR 605 circa 2003 1
Commissioner of Income-Tax v Premier Proteins Ltd (2005) 277 ITR 406 circa 2005 1
Commissioner of Income-tax v Radico Khaitan Ltd (2005) 274 ITR 354 circa 2005 1
Commissioner of Income-Tax v Rajasthan Patrika Ltd (2002) 258 ITR 300 circa 2002 5
Commissioner of Income-Tax v Steel Authority of India Ltd (2002) 257 ITR 241 circa 2002 1
Commissioner of Income-tax v Tin Box Co (2003) 260 ITR 637 circa 2003 1
Commissioner of Income-Tax v vIBaby and Co 254 ITR 248 circa 1972 3
Commr of Income-tax, Gujarat v A Raman & Co (1968) 1 SCR 10; [1968] SC 49 United Kingdom - Scotland circa 1968 flag 3
Commr of Income-tax, Gujarat v Kharwar 72 ITR 603; [1969] SC 812 United Kingdom - Scotland circa 1969 flag 9
Deputy Commissioner of Income-Tax v Rural Electrical Co-operative Society Ltd (2005) 279 ITR 319 circa 2005 1
Ellerman Lines Ltd v CIT (1971) 82 ITR 913 circa 1971 13
Haryana Vs AGM Management Service Ltd (2006) 5 SCC 520 circa 2006 2
Hatton v- Sutherland [2002] 2All ER 1 United Kingdom circa 2002 CommonLII flag 11
Home Office v Dorset Yacht Co Ltd [1970] UKHL 2; [1970] AC 1004; [1970] 2 All ER 294; [1970] 2 WLR 1140; [1970] 1 Lloyds Rep 453; 114 Sol Jo 375 House of Lords United Kingdom 6 May 1970 BAILII flag 523
Indian Metals & Ferro Alloys Ltd v Commissioner of Income Tax (1992) 193 ITR 344 circa 1992 1
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
Jagapathy Art Pictures v Commissioner of Income-Tax (1999) 240 ITR 625 circa 1999 1
Kalpana Palace v Commissioner of Income-Tax (2005) 275 ITR 365 circa 2005 3
Kesoram Industries and Cotton Mills Ltd v CIT (1991) 191 ITR 518 circa 1991 4
KP Varghese v ITO 131 ITR 597 circa 1925 47
KSomasundaram and Brothers v Commissioner of Income-Tax 238 ITR 939 circa 1925 4
Kylasa Sarabhiah, Bombay Cloth Shop, Secunderabad v Commissioner of Income-Tax, Andhra Pradesh [1964] INSC 279; (1965) 56 ITR 219; 1965 2 SCR 310; AIR 1965 SC 1411 Supreme Court of India India 1 Dec 1964 LIIofIndia flag 5
Mc Dowell & Co Ltd v the Commercial Tax Officer [1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649 Supreme Court of India India 17 Apr 1985 LIIofIndia flag 12
Navnit Lal CJaveri v KKSen, Appellate Assistant Commissioner of Income-tax, Bombay (1995) 46 ITR 198 circa 1995 1
Phaltan Sugar Works Ltd v Commissioner of Income-Tax (1995) 215 ITR 582 circa 1995 2
Phaltan Sugar Works Ltd v Commissioner of Wealth Tax (1994) 208 ITR 989 circa 1994 2
Rani Paliwal v Commissioner of Income-Tax (2004) 268 ITR 220 circa 2004 9
Regal Theatre v Commissioner of Income Tax (1997) 225 ITR 205 circa 1997 1
Sahney Steel and Press Works Ltd and Otehrs VS Cit (1997) 228 ITR 253 circa 1997 16
Saroja Mills Ltd v Commissioner of Income-Tax (1996) 220 ITR 626 circa 1996 1
Seaham Harbour Dock Co v Crook (HM Inspector of Taxes) (1931) 16 Tax Cas 333; 48 TLR 91 United Kingdom circa 1931 LexisNexis flag 14
Sedco Forex International Drill Inc v CIT 279 ITR 310; (2005) 12 SCC 717 circa 2005 4
Shepherd Homes Ltd v Sandham (No 2) [1971] 2 All ER 1267 United Kingdom circa 1971 LexisNexis flag 6
SmtBhagirathi Devi Kumar Rani Saheba of Vizianagaram v Agricultural Income-Tax Revision Board, UP (1971) 82 ITR 921 circa 1971 1
Sree Ayyanar Spinning and Weaving Mills Ltd v Commissioner of Income-Tax (1999) 240 ITR 106 circa 1999 1
Union of India v Major Bahadur Singh 2006 1 SCC 368 circa 2006 22
Veecumsees v CIT (1996) 9 SCC 25 circa 1996 1
Wood Polymer Ltd and Bengal Hotels Ltd (1977) 47 Com Cas 597 United Kingdom circa 1977 flag 3
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

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