1. Bhopal Sugar Industries Ltd. v. STO AIR

3 SCC 147Supreme Court of India1977#7716 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also reported as

33 Taxmann.com 249

Issues it is cited on

associated enterprisessection 92casection 92cassociated enterprisedispute resolution panelsection 92international transactionfinal assessment ordersection 271section 27previous yearsection 143(2)

Judgments citing 1. Bhopal Sugar Industries Ltd. v. STO AIR

SATYAM MINERALS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 5(2), JAIPUR, JAIPUR

ITA 938/JPR/2024[2017-18]Status: DisposedITAT Jaipur30 Sept 2024AY 2017-18
For Appellant: Shri Tanuj Agarwal, AdvocateFor Respondent: Shri Sanjay Nargas, Addl. CIT-DR
Section 133(6)Section 143(3)Section 145(3)Section 68Section 69

…account number 75105091059 statement of Standard Chartered Bank available with him (paper book page no. 97). It is humbly submitted that it is now a settled law that substance shall always overrule the form. In Bhopal Sugar Industries Limited V S.T.O. (1977) 3 SCC 147, Hon'ble Supreme Court held as follows: “It is well settled that while interpreting the terms of the agreement, the Court has to look to the substance rather than the form of it. The mere fact that the word “agent” or “agency” is used or the words “buyer” and “seller” are used to describe the status of the parties concerned is not sufficient to lea…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive.” 10.3. Similarly we find the Hon’ble Supreme Court in the Court of Bhopal Sugar Industries Ltd., vs., STO reported in (1977) 3 SCC 147 (SC) has held that while interpreting the terms of the agreement the Court has to look to the substance rather than form of it. The mere formal description of a person as an agent or buyer is not 49 ITA.No.3377 to 3383/Del./2018 M/s. Sharda Educational Trust, Greater Noida, Uttar Pradesh. conclusive, unless the context shows that parties clearly…

ITOCHU CORPORATION,JAPAN vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-2(1)(1), NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…g 50% of the sales value to the alleged PE in India, which is not only arbitrary but is highly excessive, unreasonable and not supported by any evidence. 5.15 The ld. AR relied on the following decisions :- 1. Bhopal Sugar Industries Ltd. Vs. STO AIR (1977) 3 SCC 147; 2. Varian India Private Limited 33 Taxmann.com 249); 3. Mitsui & Co. Ltd. Vs. ACIT (ITA. No. 4764/Del/2016); 4. National Petroleum Construction Company (2016) 66 taxmann.com 16; 5. Nike Inc. (ITA. 976 of 2008); 6. E–Funds IT Solution Inc.399 ITR 34 (SC); 7. Samsung Heavy Industries Co. Ltd. (Civil Appeal No. 12183 of 2016); 8. GE Energy Parts Inc.…

ITOCHU CORPORATION,JAPAN vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…g 50% of the sales value to the alleged PE in India, which is not only arbitrary but is highly excessive, unreasonable and not supported by any evidence. 5.15 The ld. AR relied on the following decisions :- 1. Bhopal Sugar Industries Ltd. Vs. STO AIR (1977) 3 SCC 147; 2. Varian India Private Limited 33 Taxmann.com 249); 3. Mitsui & Co. Ltd. Vs. ACIT (ITA. No. 4764/Del/2016); 4. National Petroleum Construction Company (2016) 66 taxmann.com 16; 5. Nike Inc. (ITA. 976 of 2008); 6. E–Funds IT Solution Inc.399 ITR 34 (SC); 7. Samsung Heavy Industries Co. Ltd. (Civil Appeal No. 12183 of 2016); 8. GE Energy Parts Inc.…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…o contended that the meaning of a contract must be gathered by adopting a common sense approach and must not be allowed to be thwarted by a narrow, pedantic and legalistic interpretation- • Bhopal Sugar Industries Limited vs. Sales Tax Officer, Bhopal, (1977) 3 SCC 147 (Hon’ble Supreme Court); • Nabha Power Limited vs. Punjab State Corporation Limited and Another, (2018) 11 SCC 508 (Hon’ble Supreme Court); • Satya Jain (Dead) Through Lrs. and Others vs. Anis Ahmed Rushdie (Dead) Through Lrs. and Others, (2013) 8 SCC 131 (Hon’ble Supreme Court; • Bank of India and Another vs. K. Mohandas and Others, (2009) 5 SCC 3…

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013–14 M/s Veerabhadrappa The Asst. Commissioner of Sangappa & Co., Income Tax, No.2/138, Bellary Road, Circle – 1, Sandur-583 119. Vs. Bellary. PAN – AACFV 4029 J. APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K, Advocate Respondent by : Shri Muzaffar Hussain, CIT Date of Hearing : 11-09-2020 Date of Pronouncement : 08-12-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 22/03/2019…

AMADEUS GLOBAL TRAVEL DISTRIBUTION SA,SPAIN vs. ADIT, NEW DELHI

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…light of the intention of parties and the substance of the transaction rather than the nomenclature used in the agreement/invoice for such payment. Reliance in this regard is placed on the following decisions:  Bhopal Sugar Industries vs. Sales Tax Officer: 3 SCC 147 (1977)  Assam Small Scale Ind. Dev. Corp. Ltd. and Ors. v. J.D. Pharmaceuticals and Anr.: (2005) 13 SCC 19 (SC)  CIT vs. The Panbari Tea Co. Ltd.: 57 ITR 422 (Kar HC) The fact of the matter is that the aforesaid expenditure has been actually incurred and gone out of the coffers of the appellant and has been received by AIPL towards services rende…

INTERWOVEN INC. INDIA BRNCH,MUMBAI vs. DDIT (IT) 3(1), MUMBAI

ITA 8755/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No. 56/Mum/2011 - A.Y. 2006-07 I.T.A. No.8755/Mum/2011 - A.Y. 2008-09 Interwoven Inc. India Branch vs The Dy. Director of Income-tax Regus Centre Point, 2nd Floor (International Taxation) 3(1), 294 CSI Road, Near Mumbai Mumbai University, Off Bandra Kurla Complex, Kalina, Santac ruz (E), Mumbai-98 PAN : AABCI1525K (Appellant) (Respondent) I.T.A. No.435/Mum/2011 (Assessment Year 2006-07) The Dy. Director of Income-tax vs Interwoven Inc. India Branch Regus…

INTERWOVEN INC. INDIA BRANCH,MUMBAI vs. ADIT (IT) 3(1), MUMBAI

ITA 56/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Nov 2016AY 2006-07

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No. 56/Mum/2011 - A.Y. 2006-07 I.T.A. No.8755/Mum/2011 - A.Y. 2008-09 Interwoven Inc. India Branch vs The Dy. Director of Income-tax Regus Centre Point, 2nd Floor (International Taxation) 3(1), 294 CSI Road, Near Mumbai Mumbai University, Off Bandra Kurla Complex, Kalina, Santac ruz (E), Mumbai-98 PAN : AABCI1525K (Appellant) (Respondent) I.T.A. No.435/Mum/2011 (Assessment Year 2006-07) The Dy. Director of Income-tax vs Interwoven Inc. India Branch Regus…