13. Lastly, in Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd.

4 SCC 219Reported decision2002#14150 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2014 to 2024.

Issues it is cited on

section 2(24)(xviii)weighted deductionsection 35(2ab)icdssection 21written down valueblock of assetssection 32(1)enduring benefitsection 35section 260section 260a

Judgments citing 13. Lastly, in Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd.

Deputy Commissioner of Income Tax, Circle-1, Tiruppur vs. Eastman Exports Global Clothing P Ltd, Tiruppur, Tamilnadu

In the result, the appeal of the assessee is allowed

ITA 326/CHNY/2024[2018-19]Status: DisposedITAT Chennai20 Sept 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…ce” and by the principles of ‘ejusdem generis’ cannot be understood as meaning that the term “assistance” can also include a reward. He strongly placed reliance in the case of Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd. [2002] 4 SCC 219 at page 45 of the paper book and in the case of Grasim Industries Ltd. v. Collector of Customs [2002] 4 SCC 297 at page 54 of the paper book. Further, he 15 I.T.A. Nos.3326/Chny/19, 326 & 1014/Chny/24, 706, 768,358/Chny/22 & 94 & 1348Chny/23 referred to order dated 15.06.2023 passed by the Amritsar Bench of ITAT in the case of ACIT v. Gravita Meta…

Geena Garments, Tiruppur vs. ACIT, Circle-1, Tiruppur

In the result, the appeal of the assessee is allowed

ITA 1348/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…ce” and by the principles of ‘ejusdem generis’ cannot be understood as meaning that the term “assistance” can also include a reward. He strongly placed reliance in the case of Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd. [2002] 4 SCC 219 at page 45 of the paper book and in the case of Grasim Industries Ltd. v. Collector of Customs [2002] 4 SCC 297 at page 54 of the paper book. Further, he 15 I.T.A. Nos.3326/Chny/19, 326 & 1014/Chny/24, 706, 768,358/Chny/22 & 94 & 1348Chny/23 referred to order dated 15.06.2023 passed by the Amritsar Bench of ITAT in the case of ACIT v. Gravita Meta…

ACIT, Circle - 1, Tirupur vs. M/S K.M.Knit Wears, Tirupur

ITA 768/CHNY/2022[2017-2018]Status: DisposedITAT Chennai20 Sept 2024AY 2017-2018

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 निर्धारण वर्ष/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Tirupur 641 602. (अपीलार्थी/Appellant) Victus Dyeings, Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Nagar South, Tirupur 641 603. [Pan: Aaccc0952E] (प्रत्यर्थी/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 निर्धारण वर्ष/Assessment Year: 2017-18 410, P.N. Road, R.K. Nagar, Tirupur 641 601. [Pan: Aacfv4420D] (अपीलार्थी/Appellant) The Assistant Commissioner Of Vs. Income Tax, Circle 1, Tirupur. (प्रत्यर्थी/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 निर्धारण वर्ष/Assessment Year: 2017-18 The Deputy Commissioner Of Income Tax, Circle 1, Tirupur. M/S. K.M. Knit Wear, 14, E.F. Lakshmi Nagar, First Street, Vs. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) M/S. K.M. Knit Wear, आयकर अपील सं./I.T.A. No.358/Chny/2022 निर्धारण वर्ष/Assessment Year: 2018-19 14, E.F. Lakshmi Nagar, First Street, City Garden, Tirupur 641 602. The Assistant Commissioner Of Vs. Income Tax, Circle 1, Tirupur. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) San Tex Inc., 2

Section 143(1)Section 28

…ce” and by the principles of ‘ejusdem generis' cannot be understood as meaning that the term "assistance” can also include a reward. He strongly placed reliance in the case of Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd. [2002] 4 SCC 219 at page 45 of the paper book and in the case of Grasim Industries Ltd. v. Collector of Customs [2002] 4 SCC 297 at page 54 of the paper book. Further, he referred to order dated 15.06.2023 passed by the Amritsar Bench of ITAT in the case of ACIT v. Gravita Metal Inc in ITA No. 594/Asr/2019 dated 15.06.2023 and argued that the Tribunal held that exe…

ACIT, Circle-1, Tirupur vs. Eastman Exports Global Clothing (P) Ltd., Tirupur

In the result, the appeal of the assessee is allowed

ITA 3326/CHNY/2019[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Nagar South, Tirupur 641 603. Tirupur 641 602. [Pan: Aaccc0952E] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Victus Dyeings, The Assistant Commissioner Of 410, P.N. Road, R.K. Nagar, Income Tax, Circle 1, Vs. Tirupur 641 601. Tirupur. [Pan: Aacfv4420D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of M/S. K.M. Knit Wear, Income Tax, Circle 1, 14, E.F. Lakshmi Nagar, First Street, Vs. Tirupur. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.358/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. K.M. Knit Wear, The Assistant Commissioner Of 14, E.F. Lakshmi Nagar, First Street, Income Tax, Circle 1, Vs. City Garden, Tirupur 641 602. Tirupur. (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 28

…ce” and by the principles of ‘ejusdem generis’ cannot be understood as meaning that the term “assistance” can also include a reward. He strongly placed reliance in the case of Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd. [2002] 4 SCC 219 at page 45 of the paper book and in the case of Grasim Industries Ltd. v. Collector of Customs [2002] 4 SCC 297 at page 54 of the paper book. Further, he 15 I.T.A. Nos.3326/Chny/19, 326 & 1014/Chny/24, 706, 768,358/Chny/22 & 94 & 1348Chny/23 referred to order dated 15.06.2023 passed by the Amritsar Bench of ITAT in the case of ACIT v. Gravita Meta…

Britlecone India Ltd, Mumbai vs. Asst CIT 2(1)(1), Mumbai

In the result, the appeal of assessee is partly allowed

ITA 3425/MUM/2017[2011-12]Status: DisposedITAT Mumbai29 Oct 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Prasad Bapat, ARFor Respondent: Shri Chaitanya S Anjaria
Section 10Section 10ASection 143(3)Section 271

…in the group were totally dissimilar and it was impossible to see any thread running through 16 them. Purpose and object of the Legislation was highlighted. 13. Lastly, in Municipal Corporation of Greater Bombay vs. Bharat Petroleum Corporation Ltd. (2002) 4 SCC 219, it was observed that the principle underlying noscitur a sociis is that, two or more words which are susceptible of analogous meaning when coupled together, are to be understood as used in their cognate sense, taking as they take their colour from each other. In other words, more general words are to be restricted to a sense analogous to the less…

Bristlecone India Ltd, Mumbai vs. DCIT 2(1), Mumbai

Appeal stands partly allowed for statistical purposes in terms of our above order

ITA 4282/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Apr 2018AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4282/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Bristlecone India Limited Deputy Commissioner Of 2Nd Floor, Techniplex-1, Income Tax 2(1) बनाम/ Techniplex Complex Aaykar Bhavan Off Veer Savarkar Flyover M.K.Road Vs. Goregaon(W) Mumbai-400 020 Mumbai – 400 062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacm-5186-E (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: H.P.Mahajani & Prasad Bapat, Ld. ARsFor Respondent: Rajat Mittal, Ld. DR
Section 10ASection 143(3)Section 251

…ioned in the group were totally dissimilar and it was impossible to see any thread running through them. Purpose and object of the Legislation was highlighted. 13. Lastly, in Municipal Corporation of Greater Bombay vs. Bharat Petroleum Corporation Ltd. (2002) 4 SCC 219, it was observed that the principle underlying noscitur a sociis is that, two or more words which are susceptible of analogous meaning when coupled together, are to be understood as used in their cognate sense, taking as they take their colour from each other. In other words, more general words are to be restricted to a sense analogous to the less…

CIT vs. Ml Outsourcing Services Pvt Ltd

The appeal is dismissed

ITA - 1255 / 2011HC Delhi03 Sept 2014
Section 10ASection 143(3)

…n the group were totally dissimilar and it was impossible to see any thread running through them. Purpose and object of the Legislation was highlighted. 13. Lastly, in Municipal Corporation of Greater Bombay vs. Bharat Petroleum Corporation Ltd. (2002) 4 SCC 219, it was observed that the principle underlying noscitur a sociis is that, two or more words which are susceptible of analogous meaning when coupled together, are to be understood as used in their cognate sense, taking as they take their colour 2014:DHC:4387-DB ITA No. 1255/2011 Page 11 of 19 from each other. In other wo…

13. Lastly, in Municipal Corporation of Greater Bombay v. Bharat Petroleum Corporation Ltd. (4 SCC 219) — Cited in 7 Judgments | BharatTax