Supreme Court of India
M/s. Gujarat Machinery Manufacturers Ltd. v. Collector, Central Excise, Baroda.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that it is a revenue receipt exigible to tax under c Section 4 of the Income-Tax Act.
Judgment, page 220
From the headnote
Company Law : Companies Act, 1956: Sections 391 to 393. Amalgamation-Scheme of-Sanction-Granting of-Factors to be considered-By Company Court-Jurisdiction of-Broad contours laid down--Creditors or. members must anive at inf onned decision based on relevant material for approving schemc:-Scheme as a whole was to be just, fair and reasonable to creditors or members without coercing mi1101ity. c Amalgamation-Scheme of-Approved by majority shareholde1"j~ Sanction of-By Company Cowt-Alleged bona fide action of maj01ity shareholders or supression by the minority shareholders-Consideration for-Held
Authorities it was built on
- 1995 Union of India and Ors. Etc. v. Virpal Singh Chauhan Etc.
- 1987 State of U.P., Etc. v. Rafiquddin & Ors. Etc.
- 1973 Ramchandra Shankar Deodhar & Ors. v. The State of Maharashtra & Ors.
- 1996 University Grants Commission Etc. v. Sadhana Chaudhary and Ors.
- 1964 Kurban Hussein Mohammedali Rangwalla v. State of Maharashtra
- 1996 J.S. Parihar v. Ganpat Duggar and Ors.
- 1995 P.S. Ghalaut v. State of Haryana and Ors.
- 1994 State of Madhya Pradesh and Ors. v. M/s. Krishnadas Tikaram
- 1964 Dr. Shamlal Narula v. Commissioner of Income-tax, Punjab
- 1976 State of Gujarat v. Haidarali Kalubhai
- 1996 Ahmedabad Urban Development Authority v. Manilal Gordhandas and Ors.
- 1996 Sankalchan Jaychandbhai Patel and Ors. v. Vithalbhai Jaychandbhai Patel and Ors.
- 1996 State of Punjab v. M/s. Yoginder Sharma Onkar Rai & Co. and Ors.
- 1996 Judhistir Mohanty v. State of Orissa and Ors.
- 1996 Deputy Collector, Minicoy and Ors. v. Navadigothi Mohammed and Ors.
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