Which sections of the Income Tax Act does 82 ITR 363 (SC); Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 263, Section 115JB, Section 142(1), Section 143(2), Section 143(3), Section 144C(1).

82 ITR 363 (SC); Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT

Q: How many judgments cite 82 ITR 363 (SC); Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT?

72 judgments on BharatTax cite 82 ITR 363 (SC); Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT (93 Taxmann 502), spanning 2015 to 2025.

93 Taxmann 502Supreme Court of India1997#1572 most cited

What is 82 ITR 363 (SC); Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT authority for?

Interest income earned by an assessee during the period when its business has not commenced, even from funds meant for capital expenditure, is revenue in nature and is assessable under the head 'income from other sources'. The nature of the income, rather than the source of the funds generating it, determines its taxability.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT · 82 ITR 363 · 93 Taxmann 502 · interest income taxability · income from other sources · Section 56 · capital work in progress interest · pre-commencement business income · revenue vs capital receipt · fixed deposit interest

Sections most often in play

Section 263 Section 115JB Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 14A

Issues it is cited on

amalgamation section 56 section 144c income from other sources section 263 section 10 assistant commissioner previous year section 143(1)india company transfer

Judgments citing 82 ITR 363 (SC); Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT

M/S. Technico Agri Sciences Ltd., Chandigarh vs. ACIT, New Delhi

In the result, all the five appeals of the assessee stand

ITA 3111/DEL/2013[2003-04]Status: DisposedITAT Delhi19 Nov 2018AY 2003-04

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2001-02 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr.DR

Section 143(3)

…ITA No. 5847/Del/2010 3111 to 3114/Del/2013 AY:2001-02 03-04,04-05,05-06,06-07 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2001-02 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Technico Agri Sciences Ltd., vs ACIT, (Formerly known as Chambal Agritech Ltd.), Circle 3(1), SCO-835, 1srt & 2nd Floor, New Delhi. NAC Manimajra, Chandigarh-160101 (PAN: AAACC9811G) (Appellant) (Respondent) Appellant by : Shri Rohit Jain, Advocate Shri Dipe…

M/S Technico Agri Sciences Ltd., Chandigarh vs. ACIT, New Delhi

In the result, all the five appeals of the assessee stand

ITA 5847/DEL/2010[2001-02]Status: DisposedITAT Delhi19 Nov 2018AY 2001-02

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2001-02 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr.DR

Section 143(3)

I.T.O. Ward -1(1), Raipur (Cg) vs. M/S Cmdc Icpl Coal Ltd, Raipur (Cg)

In the result, the appeal of the assessee is allowed

ITA 271/BIL/2014[2011-12]Status: DisposedITAT Raipur12 Oct 2018AY 2011-12

Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2011-12 Ito, Ward- 1(1), Cmdc Icpl Coal Ltd., Raipur (Cg). Rajbandha Maidan, G. E. Road, Vs. Raipur (Cg).

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri Ajit Kumar Laskar, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2011-12 ITO, Ward- 1(1), CMDC ICPL Coal Ltd., Raipur (CG). Rajbandha Maidan, G. E. Road, Vs. Raipur (CG). PAN : AADCC4374P (Appellant) (Respondent) Department by : Shri Ajit Kumar Laskar, DR Assessee by : Shri R. B. Doshi, CA Date of hearing : 09-08-2018 Date of pronouncement : 12-10-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 02.07.2014 of the ld. CIT(A), Raipur (CG) relating to assessme…

Synthes Medical P.Ltd, Mumbai vs. ACIT Ltu-1, Mumbai

The appeal of the Revenue is dismissed

ITA 1784/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12

For Appellant: S/Shri M.P. Lohia/Pranay GandhiFor Respondent: S/Shri V. Jenardhanan /V.Jayant Kumar-CIT-DR

Section 143(3)Section 254(1)

…ITA/1784/Mum/2016; I.T.A./1857/Mum/2016 & C.O. No.160/Mum/2016 (11-12) Synthes Medical Private Limited (merged with Johnson & Johnson Pvt.Ltd.) आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, संदीप एवं संदीप संदीप गोसांई संदीप गोसांई गोसांई, "याियक गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आय…

M/S Karnataka Vidyuth Kharkane Ltd vs. DCIT

In the result, the appeal filed by the assessee is dismissed

ITA 1581/BANG/2013[2010-11]Status: DisposedITAT Bangalore11 Apr 2018AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Arun Kumar Garodiaassessment Year :2010-11

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri B.R. Ramesh, JCIT (DR)

Section 234BSection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2010-11 M/s. Karnataka Vidyuth Kharkane Ltd., The Deputy Commissioner of Post Box No. 2610, Income Tax, Mysore Road, Vs. Circle 11 (5), Bangalore – 560 026. Bangalore. PAN: AAACK6760C APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri B.R. Ramesh, JCIT (DR) Date of hearing : 03.04.2018 Date of Pronouncement : 11.04.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee wh…

DCIT, Chennai vs. Shriram Properties Pvt Limited, Chennai

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 2018/CHNY/2016[2011-12]Status: DisposedITAT Chennai06 Jun 2017AY 2011-12

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: 03.04.2017

Section 143(2)Section 143(3)Section 14ASection 195Section 250(6)Section 40Section 9(1)(vii)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.2018/Mds/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vs M/s. Shriram Properties Pvt. Ltd., The Deputy Commissioner of No.149, Greams Dugar, 4th & 5th Income Tax, Corporate Circle 6(1), Floor, Greams Road, Chennai -34. Chennai – 600 006. PAN: AAFCS5801D (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri A.V. Sreekanth, JCIT अपीलाथ"क"…

M/S.. Synthes Medical Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals for assessment years 2007-08 and 2008-09 filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 6006/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 32(1)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 6005 & 6006/Del/2013 Assessment Years: 2007-08 & 2008-09 Vs. DCIT, Circle-7(1), New Delhi Synthes Medical Pvt. Ltd., C/o- Juris Consultant, 207, Essel House, 10 Asaf Ali Road, New Delhi PAN : AAACM3591K (Appellant) (Respondent) And Assessment Year: 2008-09 DCIT, Circle-7(1), Room No. Vs. Synthes Medical Pvt. Ltd., 207- 238A, 2nd Floor, C.R. Building, Essel House, 10 Asaf Ali Road, I.P. Estate, New Delhi New Delhi PAN : AAACM3591K (Appellant) (Respondent)…

M/S.. Synthes Medical Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals for assessment years 2007-08 and 2008-09 filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 6005/DEL/2013[2007-08]Status: DisposedITAT Delhi31 Mar 2017AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 32(1)Section 37(1)

DCIT, New Delhi vs. M/S. Synthes Medical Pvt. Ltd., New Delhi

In the result, both the appeals for assessment years 2007-08 and 2008-09 filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 5807/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 32(1)Section 37(1)

Coastal Gujarat Power Ltd, Mumbai vs. ITO 6(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2298/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Mar 2017AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./ I.T.A. No 2298/Mum/2015 (निर्धारण वषा / Assessment Year : 2010-11) Coastal Gujarat Power Limited, The Income Tax Officer 34, Sant Tukaram Road, 6(2)(1), फनाभ/ Carnac Bunder, Aayakar Bhavan, Vs. Mumbai-400009 M K Road, Mumbai-400020 अऩीराथी की ओय से / Applicant By : Shri Farrokh V Irani प्रत्मथी की ओय से/Respondent By : Shri M C Omi Ningshen सुनवाई की तायीख /Date Of Hearing : 14.12.2016 घोषणा की तायीख /Date Of : 15.3.2017 Pronouncement आदेश / O R D E R Per Rajesh Kumar, A. M: This Is An Appeal Filed By The Assessee & Is Directed Against The Order Of The Ld.Cit(A), Mumbai, Dated25.2.2015 For The Assessment Year 2010-11. 2. The First Ground Raised By The Assessee Is Against Upholding The Order Of Assessing Officer As Regards Interest Income From Securities Deposited With Paschim Gujarat Vij Co.Ltd (Hereinafter Referred To As Pgvcl) For Availing Electricity For The Purposes Of Construction Of Power

For Respondent: Shri M C Omi Ningshen

Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./ I.T.A. No 2298/Mum/2015 (निर्धारण वषा / Assessment Year : 2010-11) Coastal Gujarat Power Limited, The Income Tax Officer 34, Sant Tukaram Road, 6(2)(1), फनाभ/ Carnac Bunder, Aayakar Bhavan, Vs. Mumbai-400009 M K Road, Mumbai-400020 अऩीराथी की ओय से / Applicant by : Shri Farrokh V Irani प्रत्मथी की ओय से/Respondent by : Shri M C Omi Ningshen सुनवाई की तायीख /Date of Hearing : 14.12.2016 घोषणा की तायीख /Date of : 15.3.2017 Pronouncement आदेश / O…

The Commissoner of Income Tax I vs. M/s. Alpha Thought Technologies P Ltd

ITTA/191/2011HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

K S Venkatesh vs. The Deputy Commissioner of Income Tax Central

ITA/416/2009HC Karnataka03 Jul 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 143(2)Section 143(3)Section 154Section 260Section 72

…1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 3RD DAY OF JULY, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON’BLE MR. JUSTICE ARAVIND KUMAR ITA NO.416/2009 BETWEEN: K.S.VENKATESH NO.29, WEST PARK ROAD MALLESWARAM BENGALURU-560 010 ..APPELLANT (BY SRI.A.SHANKAR & SRI.M.LAVA, ADVOCATES) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), CENTRAL REVENUE BUILDINGS QUEENS ROAD, BENGALURU-560001 ..RESPONDENT (BY SRI.K.V.ARAVIND, ADVOCATE) THIS ITA IS FILED UNDER SEC…