Supreme Court of India
Mansarovar Commercial Pvt. Ltd. v. Commissioner of Income Tax, Delhi
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above and for the reasons stated above, the present appeals fail and the same deserve to be dismi ssed and are accordingly dismissed.
Judgment, page 44
From the headnote
Constitution of India – The Constitution (Thirty Si xth Amendment) Act, 1975 – Art. 371- – Sikkim State Inc ome-Tax Manual, 1948 – Sikkim (Collection of Taxes and Prev ention of Evasion of Payment of Taxes) Act, 1987 – Income Tax Act, 1961 – ss. 2(35)(a), 2(35)(b), 6(3), 148, 271(1)(a), 271(1)(c), 273, 274 ,271- – By a notification dated 07.11.1988 issued u/Art. 371- (n) of the Constitution, the Income Tax Act, 1961 were extended to the State of Sikkim – The case of the assessees (incorporated un der the Registration of Companies (Sikkim) Act, 1961) was t hat each of them was a resident of
Authorities it was built on
- 1988 Hindustan Thompson Associates Ltd. v. Mrs. Maya Inderson Israni & Ors.
- 1962 The Trustees of the Port of Madras by its Chairman v. K. P. V. Sheik Mohamed Rowther & Co. and Others
- 2001 Commissioner of Income Tax, Mumbai v. Anjum M.H. Ghaswala and Ors.
- 1992 Commissioner of Income-tax v. Sun Engineering Works (p) Ltd.
- 2008 State Bank of India and Ors. v. S.N. Goyal
- 1950 V. V. R. N. M. Subbayya Chettiar v. Commissioner of Income.tax, Madras
- 1960 The Commissioner of Income-tax, Bombay City, Bombay v. Nandlal Gandalal.
- 2018 Mahaveer Kumar Jain v. Commissioner of Income Tax, Jaipur
- 2000 Trustees of H.E.H. the Nizam's Supplemental Family Trust v. Commissioner of Income Tax
- 2006 State of Himachal Pradesh v. Karanvir
Where later benches applied it
Of those, 1 referred to
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