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Commissioner vs Niraj on 21 October, 2010 cites

Khan Bahadur Ahmed Alladin & Sons vs Commissioner Of Income-Tax, Andhra ... on 24 November, 1967

The apex court in the case of Khan Bahadur Ahmed Alladin & Sons v. Commissioner of Income Tax, Andhra Pradesh (supra) has held that the question as to whether the transaction is an adventure in the nature of trade must be decided on a consideration of all the relevant facts and circumstances which are proved in a particular case. The answer to the question does not depend upon the application of any abstract rule, principle or formula but must depend upon the total impression and effect of all the relevant facts and circumstances established in the particular case.
Supreme Court of India Cites 11 - Cited by 108 - V Ramaswami - Full Document

P.M. Mohammed Meerakhan vs Commissioner Of Income-Tax, Kerala, ... on 10 October, 1966

The Tribunal, in the impugned order, has concurred with the findings of fact recorded by Commissioner (Appeals). The Tribunal upon appreciation of the evidence on record has found that the facts and circumstances of the present case satisfy all the tests laid down by the Supreme Court in P .M. Mohammed Meerakhan v. Commissioner of Income Tax, Kerala, [1969] 73 ITR 735 and Khan Bahadur Ahmed Alladin & Sons v. Commissioner of Income Tax, Andhra Pradesh, [1968] 68 ITR 573, and that the issue involved in the present case is squarely covered in favour of the assessee and against the revenue by the said decisions.
Kerala High Court Cites 5 - Cited by 13 - Full Document
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