Case Laws Analysis
Relied Commissioner of Wealth Tax v. Bankey Lal & Ors. 2006 TaxPub(DT) 0837 (All-HC)
Applied Aditya Cement Staff Club v. Union of India & Ors. 2003 TaxPub(DT) 1337 (Raj-HC)
Applied Seth Madan Lal Modi v. CIT 2003 TaxPub(DT) 0722 (Del-HC)
Applied CIT v. Mahalakshmi Sugar Mills Co. Ltd. 2001 TaxPub(DT) 0844 (Del-HC)
Applied CIT v. National Electric Supply & Trading Corporation (P) Ltd. 2001 TaxPub(DT) 0730 (Del-HC)
Applied CIT v. Lucas T.V.S. Ltd. 2001 TaxPub(DT) 0132 (SC)
Applied A.H. Dalmia & Ors. v. Commissioner of Wealth Tax 1998 TaxPub(DT) 1206 (Del-HC)
Relied National Rayon Corporation Ltd. Etc. v. CIT 1997 TaxPub(DT) 1323 (SC)
Relied Commissioner of Wealth Tax v. Vikram Swarup 1997 TaxPub(DT) 0045 (Cal-HC)
Distinguished Commissioner of Wealth Tax v. Raja Vishwanath Pratap Singh 1996 TaxPub(DT) 1051 (SC)
Followed R.K. Deo v. Commissioner of Wealth Tax 1992 TaxPub(DT) 1297 (SC)
Distinguished Smt. Vinita Devi Singhania v. Commissioner of Wealth Tax 1991 TaxPub(DT) 1147 (Cal-HC)
Distinguished K.A. Anwar Sahib v. Commissioner of Wealth Tax 1991 TaxPub(DT) 0265 (Mad-HC)
Distinguished Controller of Estate Duty v. Bipinchandra N. Patel 1990 TaxPub(DT) 1260 (Bom-HC)
Distinguished Commissioner of Wealth Tax v. Vasantlal D. Mehta 1990 TaxPub(DT) 1229 (Bom-HC)
Followed Nawab Mir Barkat Ali Khan v. Controller of Estate Duty 1986 TaxPub(DT) 0228 (AP-HC)
Relied Commissioner of Wealth Tax v. Vadilal Lallubhai, Etc. 1984 TaxPub(DT) 0881 (SC)
Relied Commissioner of Wealth Tax v. K.S.N. Bhatt 1984 TaxPub(DT) 0875 (SC)
Followed Trustees of H.E.H. The Nizam’S Miscellaneous Trust v. Commissioner of Wealth Tax 1984 TaxPub(DT) 0783 (AP-HC)
Relied CIT v. Sheshappa Hegde 1984 TaxPub(DT) 0714 (Karn-HC)
Followed Commissioner of Wealth Tax v. V.K. Manseta 1983 TaxPub(DT) 1084 (Cal-HC)
Relied Smt. Prem Lata Agarwal v. Commissioner of Wealth Tax 1983 TaxPub(DT) 0691 (All-HC)
Relied Bithal Das v. Commissioner of Wealth Tax 1983 TaxPub(DT) 0610 (All-HC)
Applied Commissioner of Wealth Tax v. Shivram Singh 1983 TaxPub(DT) 0135 (Pat-HC)
Relied Sankey Electrical Stamping Ltd. v. CIT 1982 TaxPub(DT) 0411 (Cal-HC)
Relied Commissioner of Wealth Tax v. Arvindbhai Chinubhai 1982 TaxPub(DT) 0254 (Guj-HC)
Relied Vazir Sultan Tobacco Co. Ltd. v. CIT 1981 TaxPub(DT) 0973 (SC)
Followed Commissioner of Wealth Tax v. Gwalior Rayon Silk Mfg.(Wvg.) Co. Ltd. 1981 TaxPub(DT) 0734 (MP-HC)
Applied CIT v. Century Enka Ltd. 1981 TaxPub(DT) 0670 (Cal-HC)
Followed V.C. Handi v. Wealth Tax Officer & Anr. 1980 TaxPub(DT) 0890 (Karn-HC)
Relied Sardar Arjunsingh Ahluwalia v. CIT 1980 TaxPub(DT) 0724 (MP-HC)
Applied Bhawaidas Binani v. Commissioner of Wealth Tax 1980 TaxPub(DT) 0428 (Bom-HC)
Relied Cloth Traders (P) Ltd. v. CIT 1979 TaxPub(DT) 1028 (SC)
Distinguished Commissioner of Wealth Tax v. Her Highness Vijayaba, Dowger Maharani Saheb of Bhavnagar Palace, Bhavnagar & Ors. 1979 TaxPub(DT) 1002 (SC)
Followed Commissioner of Wealth Tax v. Makhanlal Agrawalla & Ors. 1979 TaxPub(DT) 0776 (Pat-HC)
Applied Balkrishna Binani v. CIT 1979 TaxPub(DT) 0642 (Bom-HC)
Applied D.C. Shah v. Commissioner of Wealth Tax 1979 TaxPub(DT) 0578 (Karn-HC)
Followed Commissioner of Wealth Tax v. Andhra Valley Power Supply Co. Ltd. & Ors. 1978 TaxPub(DT) 0732 (Bom-HC)
Distinguished Madras Auto Service & Others v. CIT 1978 TaxPub(DT) 0429 (Mad-HC)
Applied Commissioner of Wealth Tax v. B.K. Sharma 1977 TaxPub(DT) 0351 (All-HC)
Applied Commissioner of Wealth Tax v. Bombay Suburban Electric Supply Ltd. 1976 TaxPub(DT) 0441 (Bom-HC)
Relied Dipti Kumar Basu v. Commissioner of Wealth Tax 1976 TaxPub(DT) 0406 (Cal-HC)
Applied Commissioner of Wealth Tax v. Mrs. Leena Mukherjee 1976 TaxPub(DT) 0390 (Cal-HC)
Relied Commissioner of Wealth Tax v. Abdul Hussain Mulla Mohd. Ali 1976 TaxPub(DT) 0288 (MP-HC)
Applied Madurai District Central Co-Operative Bank Ltd. v. Income Tax Officer 1975 TaxPub(DT) 0341 (SC)
Applied Commissioner of Wealth Tax v. Girdhari Lal 1975 TaxPub(DT) 0179 (Del-HC)
Relied United Nilgiri Tea Estates Co. Ltd. v. CIT 1974 TaxPub(DT) 0413 (Mad-HC)
Relied P.N. Sikand v. Commissioner of Wealth Tax 1974 TaxPub(DT) 0394 (Del-HC)
Followed CIT v. Jamnadas Khimji Kothari 1973 TaxPub(DT) 0355 (Bom-HC)
Followed Commissioner of Wealth Tax v. Kantilal Manilal 1973 TaxPub(DT) 0257 (Guj-HC)
Followed Assam Oil Co. Ltd. v. Commissioner of Wealth Tax 1973 TaxPub(DT) 0091 (SC)
Relied Calcutta Tramways Co. Ltd. v. Commissioner of Wealth Tax 1972 TaxPub(DT) 0417 (SC)
Relied Commissioner of Wealth Tax v. Mela Ram 1972 TaxPub(DT) 0144 (Del-HC)
Distinguished Commissioner of Wealth Tax v. Sardar Ajaib Singh 1971 TaxPub(DT) 0383 (SC)
Followed Birla Jute Manufacturing Co. Ltd. v. Commissioner of Wealth Tax 1971 TaxPub(DT) 0358 (SC)
Followed Commissioner of Wealth Tax v. Smt. Sheela Bharat Ram 1971 TaxPub(DT) 0329 (Del-HC)
Followed CIT v. Vijay Kumar Behal 1971 TaxPub(DT) 0293 (P&H-HC)
Followed J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Commissioner of Wealth Tax 1971 TaxPub(DT) 0196 (All-HC)
Followed Swadeshi Cotton Mills Co. Ltd. v. Commissioner of Wealth Tax 1971 TaxPub(DT) 0151 (All-HC)
Followed J.K. Jute Mills Co. Ltd. v. CIT 1971 TaxPub(DT) 0150 (All-HC)
Followed J.K. Cotton Manufacturers Ltd. v. Commissioner of Wealth Tax 1971 TaxPub(DT) 0148 (All-HC)
Followed Moti Lal Padampat Sugar Mills Co. (P) Ltd. v. Commissioner of Wealth Tax 1970 TaxPub(DT) 0294 (All-HC)
Followed Commissioner of Wealth Tax v. Mohan Lal Nopany 1970 TaxPub(DT) 0207 (Cal-HC)
Relied Commissioner of Wealth Tax v. Tungabhadra Industries Ltd. 1970 TaxPub(DT) 0167 (SC)
Applied Commissioner of Wealth Tax v. Aluminium Corporation of India Ltd. 1970 TaxPub(DT) 0165 (SC)
Relied Commissioner of Wealth Tax v. Banarashi Prasad Kedia 1970 TaxPub(DT) 0136 (Cal-HC)
Applied CIT v. Royal Boot House 1970 TaxPub(DT) 0131 (Cal-HC)
Relied Commissioner of Wealth Tax v. Parshva Properties Ltd. 1969 TaxPub(DT) 0065 (Pat-HC)
Followed T.V. Sundaram Iyengar & Sons (P) Ltd. v. Commissioner of Wealth Tax 1969 TaxPub(DT) 0018 (Mad-HC)
Relied Commissioner of Wealth Tax v. Swadeshi Cotton & Flour Mills Ltd. 1968 TaxPub(DT) 0389 (MP-HC)
Applied H.H. Setu Parvati Bayi v. Commissioner of Wealth Tax 1968 TaxPub(DT) 0331 (SC)
Applied Loyal Textile Mills Ltd. v. Commissioner of Wealth Tax 1968 TaxPub(DT) 0221 (Mad-HC)
Followed Sree Meenakshi Mills Ltd. v. Commissioner of Wealth Tax 1968 TaxPub(DT) 0219 (Mad-HC)
Followed Kanan Devan Hills Produce Co. Ltd. v. Commissioner of Wealth Tax 1968 TaxPub(DT) 0208 (Cal-HC)
Followed Textile Machinery Corporation Ltd. v. Commissioner of Wealth Tax 1968 TaxPub(DT) 0143 (Cal-HC)
Followed Commissioner of Wealth Tax v. Rohtas Industries Ltd. 1968 TaxPub(DT) 0066 (Pat-HC)
Followed Raja Sir Harinder Singh Brar Bans Bahadur v. Wealth Tax Officer & Ors. 1967 TaxPub(DT) 0267 (Punj-HC)
Followed Standard Mills Co. Ltd. v. Commissioner of Wealth Tax 1967 TaxPub(DT) 0207 (SC)
Followed Assam Oil Co. Ltd. v. Commissioner of Wealth Tax 1966 TaxPub(DT) 0258 (SC)
Overruled on Commissioner of Wealth Tax v. Travancore Rayons Ltd. 1964 TaxPub(DT) 0296 (Ker-HC)
Approved on Commissioner of Wealth Tax v. Raipur Manufacturing Company Ltd. 1964 TaxPub(DT) 0066 (Guj-HC)
Followed on Kalwa Devadattam & Ors. v. Union of India & Ors. 1963 TaxPub(DT) 0462 (SC)
Overruled on Commissioner of Wealth Tax v. Standard Mills Co. Ltd. 1963 TaxPub(DT) 0459 (Bom-HC)
Affirmed on Kesoram Cotton Mills Ltd. v. Commissioner of Wealth Tax 1963 TaxPub(DT) 0171 (Cal-HC)
Partly Affirmed and Partly Reversed on Kesoram Cotton Mills Ltd. v. Commissioner of Wealth Tax 1963 TaxPub(DT) 0171 (Cal-HC)
Followed on Chatturam Horilram Ltd. v. CIT 1955 TaxPub(DT) 0144 (SC)
Followed on Wallace Brothers & Co. Ltd v. CIT 1948 TaxPub(DT) 0017 (Privy Council)
 
The Tax Publishers1966 TaxPub(DT) 0256 (SC) : (1966) 059 ITR 0767

Kesoram Industries And Cotton Mills Ltd. v. Commissioner of Wealth Tax (Central) Calcutta.

Civil Appeal No. 539 of 1964 (Appeal from the judgment and order of the Calcutta High Court dated May 14, 1962, in Wealth-tax Reference No. 178 of 1960.)

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