COMMR.OF INCOME TAX,WEST BENGAL vs SBI HOME FINANCER LIMITED — C.A. No. 3548/2007
Case under Section XVI. Status: DISPOSED.
CNR: SCIN010055882007
Filing Date
22-Feb-2007
Registration No
C.A. No. 3548/2007
Diary Number
5588/2007
Order Date
13-Sep-2022
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Data as of 21-Jun-2026
Acts & Sections
Petitioner(s)
COMMR.OF INCOME TAX,WEST BENGAL
Adv. RAJ BAHADUR YADAV[P-1]
Respondent(s)
SBI HOME FINANCER LIMITED
Hearing History
Judge: HON'BLE MR. JUSTICE SANJIV KHANNA and HON'BLE MR. JUSTICE J.K. MAHESHWARI
Ordinary
Fixed Date by Court
Fixed Date by Court
Next Week / Week Commencing / C.O.Week
Next Week / Week Commencing / C.O.Week
| Date | Purpose |
|---|---|
| 13-Sep-2022 | Ordinary |
| 16-Sep-2021 | Fixed Date by Court |
| 15-Sep-2021 | Fixed Date by Court |
| 07-Sep-2021 | Next Week / Week Commencing / C.O.Week |
| 02-Sep-2021 | Next Week / Week Commencing / C.O.Week |
Orders
Case Summary: C.A. No. 003548/2007 The Supreme Court dismissed the Commissioner of Income Tax's appeal against SBI Home Financer Limited on September 13, 2022. After examining lease agreements dated December 8, 1993 and December 30, 1994, the Court found that SBI Home Financer had become the owner of the plant and machinery, and that lease rentals were properly taxed as revenue income. The Court upheld the High Court's decision, finding no grounds to interfere with its conclusion. This case analysis is maintained by casestatus.in based on publicly available court records.
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