141 of the Constitution. In Indian Oil Corporation Ltd. v. State of Bihar

167 ITR 897Supreme Court of India1987#11179 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 10 Section 10(33)Section 10A Section 10B Section 11 Section 115JA Section 115JB Section 12

Judgments citing 141 of the Constitution. In Indian Oil Corporation Ltd. v. State of Bihar

Modi Entertainment Ltd vs. DCIT Circle 5 (1)

In the result, the appeal of the assessee on this ground is dismissed

ITA 3051/DEL/2007[2001-2002]Status: DisposedITAT Delhi12 Apr 2024AY 2001-2002

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Rohit Garg, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 10(33)Section 115JSection 143(3)Section 14ASection 2Section 4

…he later decision is to be preferred if reached after full consideration of the earlier decisions. Ld. Principal CIT(DR) has also relied on following decisions :- - CIT vs. Pamwi Tissues Limited, 313 ITR 137 - Indian Oil Corporation Ltd. vs. State of Bihar, 167 ITR 897 - Kunhayammed & Ors. vs. State of Kerala & Anr. 245 ITR 360 Ld. Principal CIT(DR) has submitted following written submissions in this regard:- 15 Modi Entertainment Ltd. "The assessee had filed a compilation of case laws on 20/04/2017 and the Deptt. had to reply to the above. The reply of the Deptt. is as follows :- 1. The decision of the Hon…

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12

Section 124Section 142Section 153

…177/Agr/2014 27 (5) The non admission of SLP by the honourable Supreme Court in case of Jammu Development Authority is not binding on lower courts as has been held by the honourable Supreme Court in Indian Oil Corporation Ltd. vs. State of Bihar &Ors. (1987) 167 ITR 897 (SC) ITA NO 177/ 2014 Ground No 2 & 3 REGULATORY AUTHORITY 1. Without prejudice to following submissions , it may be mentioned that the matter under appeal is fully covered by your honour’s decision in Jhansi Development Authority (JDA). The facts of this case are identical to JDA. Both Agra Development Authority ( ADA) and JDA were establishe…

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

In the result, the Cross Objections filed by the assessee (in C

ITA 1049/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Oct 2019AY 2011-12

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate

Section 14ASection 92C

…hall be binding on all the courts within the territory of India. When no reasons are given, a dismissal simpliciter is not a declaration of law by the Supreme Court under article 141 of the Constitution. In Indian Oil Corporation Ltd. V. State of Bihar (1987) 167 ITR 897, AIR 1986 SC 1780, this court observed that the questions which can be said to have been decided by this court expressly, implicitly or even constructively, cannot be reopened in subsequent proceedings; but neither on the principle of res judicata nor on any principle of public policy analogus thereto, would the order of this Court bar the trial…

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

In the result, the Cross Objections filed by the assessee (in C

ITA 1048/KOL/2017[2010-11]Status: DisposedITAT Kolkata31 Oct 2019AY 2010-11

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate

Section 14ASection 92C

DCIT, Cir-12(2), Kolkata vs. M/S. Tega Industries Ltd., Kolkata

In the result, the Cross Objections filed by the assessee (in C

ITA 1047/KOL/2017[2009-10]Status: DisposedITAT Kolkata31 Oct 2019AY 2009-10

Bench: Shri A.T. Varkey, Jm & Dr. A. L.Saini, Am

For Appellant: DR. P. K. Srihari, CIT-DRFor Respondent: Shri Chidambaram, Advocate

Section 14ASection 92C

Asst CIT Cir 6(1)(2), Mumbai vs. Ask Investment Managers P.Ltd, Mumbai

The appeal of the Revenue is allowed for statistical

ITA 534/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Oct 2018AY 2012-13

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

Section 115JSection 14A

…he later decision is to be preferred if reached after full consideration of the earlier decisions. Ld. Principal CIT(DR) has also relied on following decisions :- - CIT vs. Pamwi Tissues Limited, 313 ITR 137 - Indian Oil Corporation Ltd. vs. State of Bihar, 167 ITR 897 - Kunhayammed & Ors. vs. State of Kerala & Anr., 245 ITR 360 Ld. Principal CIT(DR) has submitted following written submissions in this regard:- “The assessee had filed a compilation of case laws on 20/04/2017 and the Deptt. had to reply to the above. The reply of the Deptt. is as follows :- 1. The decision of the Hon’ble Supreme Court in the cas…

Xchanging Solutions Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1294/BANG/2012[2008-09]Status: DisposedITAT Bangalore31 Oct 2016AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri G.R. Reddy, CIT-I (D.R)

Section 115JSection 143(3)Section 211(6)Section 244A

…dismissed the appeal in limine without laying down any ratio decidendi therein and, therefore, as held by the Hon’ble Apex Court in the case of 37 IT(TP)A Nos.1294/Bang/2012 & 166/Bang/2014 Indian Oil Corporation Ltd. vs. State of Bihar & others, reported in 167 ITR 897, the decision of the Hon’ble Karnataka High Court in the case of Yokogawa India Ltd.(supra) holds the field. Further, the Hon’ble Apex Court in the case of Vegetable Products Ltd., reported in 88 ITR 192 (SC) has held that where two reasonable constructions are possible, then the construction in favour of the assessee must be adopted. Respectfull…

Safran Enginerring Services India Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 1310/BANG/2011[2005-06]Status: DisposedITAT Bangalore09 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri K.R.Vasudevan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 10ASection 143(3)Section 80E

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA No.1310(B)/2011 (Assessment year : 2005-06) M/s Safran Engineering Services Ind. Pvt. Ltd., CSRIE, No.32, Grape Garden, 17th ‘H’ Main Road, VI-Block, Koramangala, Bangalore-560 095. PAN No.AAFCS9003D Appellant Vs The Deputy Commissioner of Income-tax, Circle-12(3), Bangalore Respondent Assessee by : Shri K.R.Vasudevan, CA Revenue by : Dr. P.K.Srihari, Addl.CIT Date of hearing : 02-03-2016 Date of pronouncement : 09-03-2016 O R D E R PER SHRI VIJA…

Interwoven Software Services India (P) Ltd., Bangalore vs. DCIT, Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 1669/BANG/2012[2008-09]Status: DisposedITAT Bangalore30 Dec 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri Sharath Rao, CAFor Respondent: Smt. Neera Malhotra, CIT(DR)

Section 143(3)Section 92C

…he Hon’ble Supreme Court dismissed the SLP of the assessee in the case of Himatsingke Siede (supra) in limine without laying any ratio decendi based on the principle held by the Apex Court in the case of Indian Oil Corporation Ltd. v. State of Bihar & Ors. (167 ITR 897). The Tribunal, further adopting the principle laid down by the Apex Court in the case of Vegetables Products Ltd. (88 ITR 192 (SC) that where two views are possible, the construction in favour of the assessee is to be adopted, held that brought forward losses and unabsorbed depreciation cannot be set off for computing the deduction u/s. 10A of…