Which sections of the Income Tax Act does 14 In Sun Export Corporation, Bombay v. Collector of Customs come up under?

It is most often cited in judgments turning on Section 133A, Section 115JC, Section 131(d), Section 143(3), Section 234A, Section 234B.

14 In Sun Export Corporation, Bombay v. Collector of Customs (6 SCC 564)

Q: What is 14 In Sun Export Corporation, Bombay v. Collector of Customs authority for?

Sun Export Corporation held that any ambiguity in a tax exemption provision or notification must be interpreted in favor of the assessee or the subject.

Q: How many judgments cite 14 In Sun Export Corporation, Bombay v. Collector of Customs?

184 judgments on BharatTax cite 14 In Sun Export Corporation, Bombay v. Collector of Customs (6 SCC 564), spanning 2013 to 2026.

INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri

Section 11Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : NA M/s. Independent and Public Vs. The Principal Commissioner Spirited Media Foundation, of Income Tax (Central), No. 4/6, 1st Floor, Miller Road, Bengaluru. High Ground, Bengaluru –560052. PAN : AABTI413E APPELLANT RESPONDENT Appellant by : S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate Respondent by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 17.12.2025 Date of Pronouncement : 16.01.2026 O R D E R Per Prashan…

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…) v. Dilip Kumar and Co. [2018] 95 taxmann.com 327/69 GST 239/361 ELT 577/2018] 9 SCC 1. The Constitution Bench was set up to examine the correctness of the ratio in Sun Export Corpn. v Collector of Customs 1997 taxmann.com 696/1997 (93) ELT. 641 (SC)/([1997] 6 SCC 564 and the question posed before it was- "What is the interpretative rule to be applied while interpreting a tax exemption provision/notification when there is ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata I…

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…) v. Dilip Kumar and Co. [2018] 95 taxmann.com 327/69 GST 239/361 ELT 577/2018] 9 SCC 1. The Constitution Bench was set up to examine the correctness of the ratio in Sun Export Corpn. v Collector of Customs 1997 taxmann.com 696/1997 (93) ELT. 641 (SC)/([1997] 6 SCC 564 and the question posed before it was- "What is the interpretative rule to be applied while interpreting a tax exemption provision/notification when there is ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata I…

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…) v. Dilip Kumar and Co. [2018] 95 taxmann.com 327/69 GST 239/361 ELT 577/2018] 9 SCC 1. The Constitution Bench was set up to examine the correctness of the ratio in Sun Export Corpn. v Collector of Customs 1997 taxmann.com 696/1997 (93) ELT. 641 (SC)/([1997] 6 SCC 564 and the question posed before it was- "What is the interpretative rule to be applied while interpreting a tax exemption provision/notification when there is ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata I…

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

ITA 1634/PUN/2024[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

…) v. Dilip Kumar and Co. [2018] 95 taxmann.com 327/69 GST 239/361 ELT 577/2018] 9 SCC 1. The Constitution Bench was set up to examine the correctness of the ratio in Sun Export Corpn. v Collector of Customs 1997 taxmann.com 696/1997 (93) ELT. 641 (SC)/([1997] 6 SCC 564 and the question posed before it was- "What is the interpretative rule to be applied while interpreting a tax exemption provision/notification when there is ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata I…

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

…to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. (3) The ratio in Sun Export Corporation, Bombay v. Collector of Customs Bombay ( 1997) 6 SCC 564 is not correct and all the decisions which took - 24 - ITA No.53 of 2024 similar view as in Sun Export Case stands overruled. In view of the above, the interpretation based on Sun Export (supra) that if two views on an issue are possible, the one favourable to the assessee has to be preferred is no longer good law. The arg…

CHAUDHARY CHARAN SINGH HARYANA AGRICULTURAL UNIVERSITY,HISSAR vs. ITO,EXEMPTION, ROHTAK

In the result, the appeal of the assessee is allowed

ITA 2225/DEL/2024[2018-19]Status: DisposedITAT Delhi14 May 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year 2018-19]

Section 10Section 139Section 147Section 148Section 148ASection 151

…subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. iii. The ratio in Sun Export case (supra) [Sun Export Corporation Vrs. Collector of Customs, (1997) 6 SCC 564] is not correct and all the decisions which took similar view as in Sun Export case (supra) stands overruled." 11.6 The Hon’ble High Court in the aforesaid para, nowhere stated that the filing of the return by the assessee u/s 139(4C)(e) of the Act was mandatory for claiming the exemption u/s 10(23C)(iiiab) of the Act. Therefore, the reliance by t…

SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 634/DEL/2020[2012-13]Status: DisposedITAT Delhi21 Feb 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandraadvantage India Vs. The Pr. C.I.T 101-102, Oriental House Central - 2 Gulmohar Enclave New Delhi New Delhi

For Appellant: Shri Sanjay Mehra, FCAFor Respondent: Shri Javed Akhtar, CIT [DR]

Section 127Section 127(2)Section 12ASection 13(1)(c)

…ms (Import), Mumbai vs M/S. Dilip Kumar And Company dated 30 July, 2018 reported in AIR 2018 SUPREME COURT 3606, reversing the decision of 3 judge bench of Supreme Court in the case of Sun Export Corporation, Bombay v. Collector of Customs, Bombay, (1997) 6 SCC 564 and held that an ambiguity in a tax exemption provision or notification must be Page 57 of 61 Advantage India Vs.PC.I.T interpreted so as to favour the Revenue claiming the benefit of such exemption, had laid down the law as follows: 18. It is well accepted that a statute must be construed according to the intention of the Legislature and the Cour…

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 528/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde

Section 133(1)(d)Section 143(2)Section 80I

…mport) v Dilip Kumar and Co (2018) 95 taxmann com 327/69 GST 239/361 ELT 577/2018) 9 SCC 1. The Constitution Bench was set up to examine the correctness of the ratio in Sun Export Corpn v Collector of Customs 1997 taxmann.com 696-1997 (93) ELT 641 (SC)/(1997) 6 SCC 564 and the question posed before it was- „What is the interpretative rule to be applied while interpreting a tax exemption provision/notification when there is ambiguity as to as applicability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Ir…

M/S. CITY CORPORATION LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 527/PUN/2024[2011-12]Status: DisposedITAT Pune18 Dec 2024AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora & Saukhya LakadeFor Respondent: Shri Ramnath P Murkunde

Section 133(1)(d)Section 143(2)Section 80I

…mport) v Dilip Kumar and Co (2018) 95 taxmann com 327/69 GST 239/361 ELT 577/2018) 9 SCC 1. The Constitution Bench was set up to examine the correctness of the ratio in Sun Export Corpn v Collector of Customs 1997 taxmann.com 696-1997 (93) ELT 641 (SC)/(1997) 6 SCC 564 and the question posed before it was- „What is the interpretative rule to be applied while interpreting a tax exemption provision/notification when there is ambiguity as to as applicability with reference to the entitlement of the assessee or the rate of tax to be applied?" The Hon'ble Constitution Bench took note of its earlier judgment in Tata Ir…

MAHESWARI MINING & ENERGY PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1220/HYD/2019[2016-17]Status: DisposedITAT Hyderabad01 Apr 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Charyassessment Years: 2016-17 Maheswari Mining & Vs. Asst. Commissioner Of Energy Pvt. Ltd., Income-Tax, Hyderabad. Circle – 16(2), Hyderabad. Pan – Aagcm0805N (Appellant) (Respondent) Assessee By: S/Shri Y. Ratnamkar& B. Satyanarayana Murthy Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 21/04/2022 Date Of Pronouncement: /04/2022

For Appellant: S/Shri Y. Ratnamkar&For Respondent: Shri Y.V.S.T. Sai

Section 143(1)Section 143(2)Section 143(3)Section 32A

…ation which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the Revenue. 66.3. The ratio in Sun Export case [Sun Export Corpn. v. Collector of Customs, (1997) 6 SCC 564] is not correct and all the decisions which took similar view as in Sun Export case stand overruled.” 23. It may be noticed that the 5-Judge Bench judgment did not refer to the line of authority which made a distinction between exemption provisions generally and exemption provisions which have a beneficial purpose. We cannot agree with Shri Gupta’s…