Supreme Court of India
The Commissioner of Income-tax, Bombay City Ii v. Shri Sitaldas Tirathdas
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16 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the question refer red to the High Court ought to have been answered in the negative.
Judgment, page 10
From the headnote
Income-fax-Maintenance payable to wife and children under decree-Whether deductible from total income. consent decree was passed against the assessee a warding maintenance to his wife and children. The decree did not create any charge upon the income of the assessee. The assessee claimed in the assessment of income tax deduction of the am ount paid under the decree from his total income. Held, that the assessee was not entitled to the deduction. Where by the obligation income was diverted by an overriding title before it reached the assessee, it was deductible; but where the income was
Authorities it was built on
Where later benches applied it
- 2020 Yum! Restaurants (marketing) Private Limited v. Commissioner of Income Tax, Delhi
- 2002 Commissioner of Income Tax v. Sunil J. Kinariwala
- 1999 Dalmia Cement Ltd., Rajasthan v. Commissioner of Income Tax, New Delhi
- 1996 Commissioner of Income Tax Gujarat v. Shri Udayan Chinubhai and Ors.
- 1995 Associated Power Co. Ltd. v. Commissioner of Income Tax
- 1991 Motilal Chhadami Lal Jain v. Commissioner of Income Tax, Delhi Etc.
- 1989 Vibhuti Glass Works v. Commissioner of Income Tax, Lucknow
- 1977 Commissioner of Wealth Tax, New Delhi v. P. N. Sikand
- 1977 Commissioner of Income Tax, West Bengal v. Tollygunge Club Ltd.
- 1976 C.I.T. West Bengal Iii, Calcutta v. Sri Jagannath Jee (through Shebaits)
- 1976 Performing Right Society Ltd. & Anr. v. Commissioner of Income-tax & Others
- 1971 V. Venugopala Varma Rajah v. Commissioner Agricultural Income Tax, Trivandrum, Kerala
- 1969 Commissioner of Income-tax, Calcutta, Now West Bengal Iii v. Imperial Chemical Industries (india) Private Ltd.
- 1966 Fatehchand Murlidhar and Anr v. Commissioner of Income-tax, Calcutta
- 1961 K. A. Ramachar and Another v. Commlssioner of Income Tax, Madras
- 2020 National Co-operative Development Corporation v. Commissioner of Income Tax, Delhi-v
Of those, 1 distinguished · 15 mentioned
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